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
121
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
In force
MOF
Effective Date
122
Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In force
MOF
Effective Date
123
Raqeeb: Whistleblower Programme for Tax Violations and Evasion
In force
FTA
Effective Date
124
ADGM Companies Regulations
In force (amended)
ADGM
Effective Date
125
The Formation and Working System of the Grievances Committee against Disciplinary Sanctions for the Accounting and Auditing Profession
In force
MOF
Effective Date
126
Tax Assessment Reviews
In force
FTA
Effective Date
127
Ratifying the Amendments to the Unified Customs System (Law) of the Gulf Cooperation Council (GCC) and its Executive Regulations
In force
President of the UAE
Effective Date
128
Ratifying the Unified Customs System Law of the Gulf Cooperation Council and its Executive Regulations
In force (amended)
President of the UAE
Effective Date
129
Tax Returns
In force
FTA
Effective Date
130
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
In force
MOF
Effective Date
131
The issuance of directives for the implementation of the provisions of the Cabinet Decision No. 57 of 2020
In force (amended)
MOF
Effective Date
132
Grace period to update information in tax records
In force
FTA
Effective Date
133
The Approval of the Lists of Prohibited and Restricted Goods in the States of the GCC
In force
The UAE Cabinet
Effective Date
134
Mechanism for Correction of Error or Omission in the Tax Return Submitted to the Federal Tax Authority for VAT
Not in force
FTA
Effective Date
135
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
In force
MOF
Effective Date
136
Real Estate Investment for Natural Persons
In force
FTA
Effective Date
137
Regarding Approving the Integrated Customs Tariff Nomenclature According to the Harmonized Commodity Description and Coding System of the GCC States (2022) and its Updates
In force
The UAE Cabinet
Effective Date
138
Tax Resident and Tax Residency Certificate
In force
FTA
Effective Date
139
Company Regulations
In force
DMCCA
Effective Date
140
Amending Certain provisions of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
In force
President of the UAE
Effective Date
141
Regarding “Know Your Client” Digital Platform
In force
President of the UAE
Effective Date
142
Amending Some Provisions of Federal Decree-Law No. 28 of 2022 on Tax Procedures
In force
President of the UAE
Effective Date
143
Adopting Professional Standards for Practising the Accounting and Auditing Profession
In force
MOF
Effective Date
144
Social Support and Empowerment
In force
President of the UAE
Effective Date
145
Amending certain provisions of Federal Decree-Law No. 8 of 2017 Regarding Value Added Tax (VAT)
In force
President of the UAE
Effective Date
146
The Collection of Debts of Federal Entities
In force
President of the UAE
Effective Date
147
Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for Certain Tax Periods 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
148
Amending some Provisions of Cabinet Decision No. 52 of 2017 On the Executive Regulation of the Federal Decree-Law No. 8 of 2017 regarding Value Added Tax
In force
The UAE Cabinet
Effective Date
149
The Regulation of Violations and Administrative Penalties for Acts Committed in Violation of the Provisions of Cabinet Decision No. 111 of 2022 on the Regulation of Virtual Assets and Their Service Providers
In force
The UAE Cabinet
Effective Date
150
The Application of Tax on Foreign Banks Operating in the Emirate of Dubai
In force
Effective Date
151
Regarding the Regulation of Accounting Treatment Provisions Related to Financial Leasing
In force
MOF
Effective Date
152
Amending Some Provisions of Cabinet Decision No. 57 of 2020 Concerning Economic Substance Requirements
In force
The UAE Cabinet
Effective Date
153
Concerning the Executive Regulation for Federal Decree-Law No. 43 of 2021 on the Commodities Subject to the Non-Proliferation
In force
The UAE Cabinet
Effective Date
154
Concerning Economic subtance requirements
In force (amended)
The UAE Cabinet
Effective Date
155
Clarification On the First Tax Period of a juridical person
In force
FTA
Effective Date
156
Regarding the Regulation of Employment Relationships
In force (amended)
President of the UAE
Effective Date
157
Amending Some Provisions of Federal Decree-Law No. 20 of 2018 on Combating Money Laundering Crimes and Combating the Financing of Terrorism and the Financing of Illegal Organisations
Not in force
President of the UAE
Effective Date
158
Anti-Money Laundering and Combating the Financing of Illegal Organizations
Not in force
President of the UAE
Effective Date
159
On the definition of 'Related Parties' where there is a common ownership and/or control through a Government Entity
In force
Effective Date
160
The Refund of Fees of Private Clarification Requests
In force
FTA
Effective Date