Legal Table:
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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

Official Link

The Inflation Allowance

The UAE Cabinet

The Rules for the Disbursement of Social Support to the Unemployed

The UAE Cabinet

Exempting Certain Persons from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 On the Taxation of Corporations and Businesses

The UAE Cabinet

Taxation of investors in a Real Estate Investment Trust that is exempt from Corporate Tax as a Qualifying Investment Fund

Conditions to Exempt Certain Real Estate Investment Trusts from Corporate Tax

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

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

The UAE Cabinet

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

The UAE Cabinet

Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The Authority’s Policy on Issuing Clarifications and Directives

Cases of Extension of the Deadlines for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration

Corporate Tax on Companies Involved in Extractive and Non-Extractive Natural Resources in the Emirate of Sharjah

Ruler of Sharjah

Amending some provisions of the Executive Regulations of Federal Decree-Law No. 57 of 2023 Concerning Pensions and Social Security

The Executive Regulations of Federal Decree-Law No. 57 of 2023 on Pensions and Social Security

In force (amended)

Amending Ras Al Khaimah Law No. 8 of 2017 concerning Tax on Branches of Foreign Banks in Ras Al Khaimah

Ruler of Ras Al Khaimah

Amending Ras Al Khaimah Law No. 8 of 2017 concerning Tax on Branches of Foreign Banks in Ras Al Khaimah

Ruler of Ras Al Khaimah

Crypto currency mining

Implementation of the Cabinet Decision No. 52 of 2019 On Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price

Rewards for Reporting Illegal Trafficking of Goods

The UAE Cabinet

The Imposition of Top-Up Tax on Multinational Organizations

The UAE Cabinet

Regarding the Rules and Regulations for Applying Tax on Foreign Banks Operating in the Emirate of Ajman

Abu Dhabi Department of Finance

The Application of the Reverse Charge Mechanism on Precious Metals and Gemstones among those registered in the State for VAT purposes

The UAE Cabinet

Amending certain provisions of Dubai Executive Council Decision No. 29 of 2022 on the formation of Steering Committee of the Savings Fund Project for non-national employees working in the Emirate of Dubai

Dubai Executive Council

Approving violations and administrative fines for foreign banks operating in the Emirate of Dubai

Dubai Executive Council

The Participation Exemption and Foreign Permanent Establishment Exemption for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Raqeeb: Whistleblower Programme for Tax Violations and Evasion

ADGM Companies Regulations

In force (amended)

The Formation and Working System of the Grievances Committee against Disciplinary Sanctions for the Accounting and Auditing Profession

Tax Assessment Reviews

Ratifying the Amendments to the Unified Customs System (Law) of the Gulf Cooperation Council (GCC) and its Executive Regulations

President of the UAE

Ratifying the Unified Customs System Law of the Gulf Cooperation Council and its Executive Regulations

In force (amended)

President of the UAE

Amending Some Provisions of Ministerial Decision No. 100 of 2020 On the Issuance of Directives for the Implementation of the Provisions of Cabinet Decision No. 57 of 2020 Concerning Economic Substance Requirements

The issuance of directives for the implementation of the provisions of the Cabinet Decision No. 57 of 2020

In force (amended)

Grace period to update information in tax records

The Approval of the Lists of Prohibited and Restricted Goods in the States of the GCC

The UAE Cabinet

Mechanism for Correction of Error or Omission in the Tax Return Submitted to the Federal Tax Authority for VAT

Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Real Estate Investment for Natural Persons

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