UAE CT Database

All acts / Ministerial Decisions

Ministerial Decision No. 73 of 2023

Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

In force

Text as published by the Ministry of Finance

Type
Ministerial Decisions
Issued
3 April 2023
In effect
15 days after publication; applies to Tax Periods starting on or after 1 June 2023
Topics
Reliefs, groups and restructuring

Version log

DateEditionStatus
3 April 2023Text as published by the Ministry of FinanceCurrentRead

History

  • Issued (Ministerial Decision No. 73 of 2023)
  • Clause (2) of Article 2 (period of the relief) replaced by Ministerial Decision No. 131 of 2026 → Ministerial Decision No. 131 of 2026