Legal Table:
your updated list of UAE Regulation
in one platform

Built for UAE lawyers, accountants, tax consultants, auditors, and compliance professionals.

A comprehensive selection of current legislative acts relevant to accountants and auditors in the UAE, including Federal Laws, Cabinet Decisions, FTA standards, and practical guidance on VAT and Corporate Tax. The list is structured around real-world needs in tax accounting, audit, compliance, and financial reporting, making it easy to locate applicable provisions and access official source links. This resource is valuable for CFOs, chief accountants, auditors, tax advisors, and business owners operating in the UAE who need to ensure accurate and compliant financial practices.
Name
Status
Issuing Authority
Effective Date
41
Excise Tax
In force (amended)
President of the UAE
Effective Date
42
Commercial Companies
In force (amended)
President of the UAE
Effective Date
43
Input Tax Apportionment
In force
FTA
Effective Date
44
Combating Money Laundering, Terrorist Financing and Proliferation Financing
In force
President of the UAE
Effective Date
45
Amending Law No. 2 of 2022 On the Regulation of Public-Private Partnerships in the Emirate of Ajman
In force
Ruler of Ajman
Effective Date
46
The Electronic Invoicing System
Not in force
MOF
Effective Date
47
Application of the valuation method under the transitional rules as set out in Ministerial Decision No. 120 of 2023 on disposal of Qualifying Immovable Property by a real estate developer that is a Taxable Person
In force
FTA
Effective Date
48
Regarding Exception of Smoking Cessation Products from the Definition of Tobacco and Tobacco Products for the Purposes of Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price and its Amendments
In force
MOFA
Effective Date
49
Determining the Timelines of Tax Compliance Requirements for Qualifying Investment Funds and investors in Qualifying Investment Funds
Not in force
FTA
Effective Date
50
Regarding the Central Bank, Regulation of Financial Institutions and Activities, and Insurance Business
In force
President of the UAE
Effective Date
51
Amending Certain Provisions of Federal Decree-Law No. 7 of 2017 On Excise Tax
In force
President of the UAE
Effective Date
52
The Addition of Harmonised Customs Codes to the Classification of Industrial Waste
In force
Ministry of Foreign Trade
Effective Date
53
Specification of Recognised Price Reporting Agencies for the Purposes of Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In force
MOF
Effective Date
54
Financial Statements and Related Audit Requirements for a Tax Group
In force
FTA
Effective Date
55
Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In force
MOF
Effective Date
56
Regarding the Regulation of the Exchange of Data and Information Relating to the Tax Imposed on Foreign Banks in the Emirate of Dubai
In force
Dubai Department of Finance
Effective Date
57
The Executive Regulation of the Federal Decree-Law No. 8 of 2017 Regarding Value Added Tax
In force (amended)
The UAE Cabinet
Effective Date
58
Amending Certain Provisions of Cabinet Decision No. 52 of 2017 Concerning the Executive Regulations of Federal Decree-Law No. 8 of 2017 Concerning Value Added Tax
In force
The UAE Cabinet
Effective Date
59
Amending Certain Provisions of Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price
In force
The UAE Cabinet
Effective Date
60
License Renewal
In force
Effective Date
61
Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price
Not in force
The UAE Cabinet
Effective Date
62
Private Clarifications
In force (amended)
FTA
Effective Date
63
Determination of the Requirements for Preparing and Maintaining Audited Special Purpose Financial Statements for a Tax Group for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
In force
Effective Date
64
Amending Certain Provisions of Dubai Decree No. 3 of 2022 Establishing the Financial Markets Enforcement Committee of the Emirate of Dubai
In force
Ruler of Dubai
Effective Date
65
Forming the Financial Markets Law Enforcement Committee in the Emirate of Dubai
In force
Ruler of Dubai
Effective Date
66
Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline
In force
FTA
Effective Date
67
Concerning the Wages Protection System
In force (amended)
MOHRE
Effective Date
68
Depreciation Adjustments for Investment Properties held at Fair Value for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In force
MOF
Effective Date
69
Concerning the Fees for Services Provided to Virtual Asset Service Providers
In force
The UAE Cabinet
Effective Date
70
Update to the list of jurisdictions under increased monitoring and the High-Risk Jurisdictions subject to a Call for Action
In force
Effective Date
71
Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
In force
FTA
Effective Date
72
Taxation of Family Foundations
In force
FTA
Effective Date
73
Establishing a Committee to Examine Objections to Taxes and Fines Imposed on Foreign Banks
In force
Effective Date
74
The Joint Venture Being Treated as a Separate Taxable Entity for the Purposes of Federal Decree-Law No. 47 of 2022 On Taxation of Corporations and Businesses
In force
The UAE Cabinet
Effective Date
75
The Inflation Allowance
In force
The UAE Cabinet
Effective Date
76
The Rules for the Disbursement of Social Support to the Unemployed
In force
The UAE Cabinet
Effective Date
77
Exempting Certain Persons from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 On the Taxation of Corporations and Businesses
In force
The UAE Cabinet
Effective Date
78
Taxation of investors in a Real Estate Investment Trust that is exempt from Corporate Tax as a Qualifying Investment Fund
In force
FTA
Effective Date
79
Conditions to Exempt Certain Real Estate Investment Trusts from Corporate Tax
In force
MOF
Effective Date
80
The Commentary and Agreed Administrative Guidance for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax On Multinational Enterprises
In force
MOF
Effective Date