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Ministerial Decision No. 84 of 2025

Ministerial Decision No. 84 of 2025 on Audited Financial Statements 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: 25 March 2025
In effect: The date of issuance; applies to Tax Periods starting on or after 1 January 2025
Topics: Accounting, audit and records

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Related acts

Repeals

Ministerial Decision No. 82 of 2023 – Audited financial statements (2023 rules)

Provisions of other acts cited in this act

Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses
Ministerial Decision No. 114 of 2023 – Accounting standards and methods

Other acts mentioned in the text

Ministerial Decision No. 265 of 2023 – Qualifying Activities (2023 revision)
Ministerial Decision No. 82 of 2023 – Audited financial statements (2023 rules)