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
81
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
82
The Electronic Invoicing System
Not in force
MOF
Effective Date
83
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
84
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
85
Determining the Timelines of Tax Compliance Requirements for Qualifying Investment Funds and investors in Qualifying Investment Funds
Not in force
FTA
Effective Date
86
Amending Certain Provisions of Federal Decree-Law No. 7 of 2017 On Excise Tax
In force
President of the UAE
Effective Date
87
Regarding the Central Bank, Regulation of Financial Institutions and Activities, and Insurance Business
In force
President of the UAE
Effective Date
88
The Addition of Harmonised Customs Codes to the Classification of Industrial Waste
In force
Ministry of Foreign Trade
Effective Date
89
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
90
Financial Statements and Related Audit Requirements for a Tax Group
In force
FTA
Effective Date
91
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
92
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
93
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
94
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
95
License Renewal
In force
Effective Date
96
Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price
Not in force
The UAE Cabinet
Effective Date
97
The Executive Regulation of the Federal Decree-Law No. 8 of 2017 Regarding Value Added Tax
In force (amended)
The UAE Cabinet
Effective Date
98
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
99
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
100
Forming the Financial Markets Law Enforcement Committee in the Emirate of Dubai
In force
Ruler of Dubai
Effective Date
101
Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline
In force
FTA
Effective Date
102
Concerning the Wages Protection System
Not in force
MOHRE
Effective Date
103
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
104
Concerning the Fees for Services Provided to Virtual Asset Service Providers
In force
The UAE Cabinet
Effective Date
105
Update to the list of jurisdictions under increased monitoring and the High-Risk Jurisdictions subject to a Call for Action
In force
Effective Date
106
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
107
Establishing a Committee to Examine Objections to Taxes and Fines Imposed on Foreign Banks
In force
Effective Date
108
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
109
The Inflation Allowance
In force
The UAE Cabinet
Effective Date
110
The Rules for the Disbursement of Social Support to the Unemployed
In force
The UAE Cabinet
Effective Date
111
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
112
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
113
Conditions to Exempt Certain Real Estate Investment Trusts from Corporate Tax
In force
MOF
Effective Date
114
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
Not in force
MOF
Effective Date
115
Determination of a Non-Resident Person’s Nexus in the State 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
116
Qualifying Investment Funds and Qualifying Limited Partnerships  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
117
Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In force
MOF
Effective Date
118
The Authority’s Policy on Issuing Clarifications and Directives
Not in force
FTA
Effective Date
119
Cases of Extension of the Deadlines for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration
In force
FTA
Effective Date
120
Corporate Tax on Companies Involved in Extractive and Non-Extractive Natural Resources in the Emirate of Sharjah
In force
Ruler of Sharjah
Effective Date