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
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
122
The Authority’s Policy on Issuing Clarifications and Directives
Not in force
FTA
Effective Date
123
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
124
Corporate Tax on Companies Involved in Extractive and Non-Extractive Natural Resources in the Emirate of Sharjah
In force
Ruler of Sharjah
Effective Date
125
Amending some provisions of the Executive Regulations of Federal Decree-Law No. 57 of 2023 Concerning Pensions and Social Security
In force
MOF
Effective Date
126
The Executive Regulations of Federal Decree-Law No. 57 of 2023 on Pensions and Social Security
In force (amended)
MOF
Effective Date
127
Amending Ras Al Khaimah Law No. 8 of 2017 concerning Tax on Branches of Foreign Banks in Ras Al Khaimah
In force
Ruler of Ras Al Khaimah
Effective Date
128
Amending Ras Al Khaimah Law No. 8 of 2017 concerning Tax on Branches of Foreign Banks in Ras Al Khaimah
In force
Ruler of Ras Al Khaimah
Effective Date
129
Crypto currency mining
In force
FTA
Effective Date
130
Implementation of the Cabinet Decision No. 52 of 2019 On Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price
In force
MOF
Effective Date
131
Rewards for Reporting Illegal Trafficking of Goods
In force
The UAE Cabinet
Effective Date
132
The Imposition of Top-Up Tax on Multinational Organizations
In force
The UAE Cabinet
Effective Date
133
Regarding the Rules and Regulations for Applying Tax on Foreign Banks Operating in the Emirate of Ajman
In force
Abu Dhabi Department of Finance
Effective Date
134
The Application of the Reverse Charge Mechanism on Precious Metals and Gemstones among those registered in the State for VAT purposes
In force
The UAE Cabinet
Effective Date
135
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
In force
Dubai Executive Council
Effective Date
136
Approving violations and administrative fines for foreign banks operating in the Emirate of Dubai
In force
Dubai Executive Council
Effective Date
137
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
138
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
139
Raqeeb: Whistleblower Programme for Tax Violations and Evasion
In force
FTA
Effective Date
140
ADGM Companies Regulations
In force (amended)
ADGM
Effective Date
141
The Formation and Working System of the Grievances Committee against Disciplinary Sanctions for the Accounting and Auditing Profession
In force
MOF
Effective Date
142
Tax Assessment Reviews
In force
FTA
Effective Date
143
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
144
Ratifying the Unified Customs System Law of the Gulf Cooperation Council and its Executive Regulations
In force (amended)
President of the UAE
Effective Date
145
Tax Returns
In force
FTA
Effective Date
146
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
147
The issuance of directives for the implementation of the provisions of the Cabinet Decision No. 57 of 2020
In force (amended)
MOF
Effective Date
148
Grace period to update information in tax records
In force
FTA
Effective Date
149
The Approval of the Lists of Prohibited and Restricted Goods in the States of the GCC
In force
The UAE Cabinet
Effective Date
150
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
151
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
152
Real Estate Investment for Natural Persons
In force
FTA
Effective Date
153
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
154
Tax Resident and Tax Residency Certificate
In force
FTA
Effective Date
155
Company Regulations
In force
DMCCA
Effective Date
156
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
157
Regarding “Know Your Client” Digital Platform
In force
President of the UAE
Effective Date
158
Amending Some Provisions of Federal Decree-Law No. 28 of 2022 on Tax Procedures
In force
President of the UAE
Effective Date
159
Adopting Professional Standards for Practising the Accounting and Auditing Profession
In force
MOF
Effective Date
160
Social Support and Empowerment
In force
President of the UAE
Effective Date