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Ministerial Decision No. 82 of 2023

Ministerial Decision No. 82 of 2023 on the Determination of Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Repealed (still applies to Tax Periods that began before 1 January 2025)

Text as published by the Ministry of Finance

Type: Ministerial Decisions
Issued: 10 April 2023
In effect: 15 days after publication
Topics: Accounting, audit and records

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Repealed by

Ministerial Decision No. 84 of 2025 – Audited financial statements

Provisions of other acts cited in this act

Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses