All acts / FTA Guides
Top-up Tax Guide TTGREG1
Top-up Tax Guide TTGREG1: Scope and Registration
Current
Text as published by the Federal Tax Authority
Provisions of other acts cited in this act
- Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses
Other acts mentioned in the text
- Cabinet Decision No. 75 of 2023 – Administrative penalties
- Cabinet Decision No. 142 of 2024 – Top-up Tax on Multinational Enterprises
- Cabinet Decision No. 63 of 2025 – Unincorporated partnerships
- FTA Decision No. 12 of 2026 – Top-up Tax: registration and deregistration
- Top-up Tax Guide TTGEIE1 – Excluded Entities and Investment Entities
- Federal Decree-Law No. 60 of 2023 – Amending FDL 47/2022 (Top-up Tax)
- Ministerial Decision No. 133 of 2026 – Pillar Two Information Return: filing entities
- Ministerial Decision No. 43 of 2023 – Persons not required to register
- Ministerial Decision No. 84 of 2025 – Audited financial statements
- Ministerial Decision No. 96 of 2026 – Top-up Tax: OECD commentary and guidance