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

Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The UAE Cabinet

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

Regarding Government Entities and Activities Assigned for the Purposes of Federal Decree-Law No. 47 of 2022 On Taxation of Corporations and Businesses

The UAE Cabinet

General Rules for Determining Taxable Income for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Business Restructuring Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Transfers Within a Qualifying Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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

General Interest Deduction Limitation Rule 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

The Adjustments Under the Transitional Rules for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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

Private Pension Funds and Private Social Security Funds for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Accounting Standards and Methods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax

The UAE Cabinet

The Determination of the Conditions under which a Person may Continue to be Deemed as an Exempt Person, or Cease to be Deemed as an Exempt Person from a Different Date for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Requirements for Maintaining Transfer Pricing Documentation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The Determination of Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Regarding the Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The UAE Cabinet

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

Provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Conditions for Change in Tax Period for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Small Business Relief for the Purposes of Federal Decree Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person

The Obligations of Lawyers regarding the Updated List of High-risk and Tightly Monitored States and the Applicable Countermeasures

Concerning the Economic Register Fees

The UAE Cabinet

Regarding the Rules of Ethical Conduct for Financial Reporting Officers and Auditors in Entities Subject to the Supervision of the Abu Dhabi Audit Authority

Abu Dhabi Accounting Authority

Concerning Exception from Tax Registration for the Purpose of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Registration of Warehouse Keeper and Registration and Renewal of Registration of Designated Zones

Amendments to Emirates' Reporting - Electronic Commerce Supplies by Qualifying Registrants

Criteria and Conditions for Electronic Commerce for Purposes of Keeping Records of the Supplies Made

Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency

Regarding Law Firms’ Compliance with Control Processes on Institutional Assessment of the Risks of Arms Proliferation Financing

Concerning the Administrative Fines Imposed for Violating Cabinet Decision No. 95 of 2021 Concerning the National System for Tracking Trucks and Shipments in the State

In force (amended)

The UAE Cabinet

Goods Supplied in a Designated Zone, and Connected Shipping or Delivery Services

The annual Taxable Income subject to Corporate Tax

The UAE Cabinet

The Establishment of the Federal Prosecution for Economic Crimes and Money Laundering

Regarding Compliance with Emiratisation regulations in the private sector

Foreign Account Tax Compliance Regulations

Concerning the Regulation of Virtual Assets and their Service Providers

The UAE Cabinet

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