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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

General Rules for Determining Taxable Income 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

Business Restructuring Relief 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

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

Participation Exemption 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

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

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

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

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

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

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

Regarding Compliance with Emiratisation regulations in the private sector

Determination of Timelines and Frequency of Submission of Refund Requests for Input Tax Incurred on the Construction and Operation of Mosques

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

Implementation of the Cabinet Decision No. 55 of 2019 On Excise Price for Tobacco Products

Anti-Money Laundering and Combating Terrorism Financing related to Lawyers, Notaries and Legal Independent Professionals

The Establishment of the Committee for the Management of Frozen, Seized and Confiscated Funds

Establishing the Department of Anti-Money Laundering and Combating the Financing of Terrorism

Concerning Cases in which Administrative Fines Can Be Exempted from and Installed

The Application of Certain Provisions of PJSC and LLC

Concerning the Executive Regulation of the Pensions and Social Security Federal Law No. 7 of 1999

Concerning the Issue of the Executive Regulation of the Federal Law Concerning Imposing Federal Customs Tax on the Imports of Tobacco and its Derivatives

In force (amended)

Procedures for Anti-Money Laundering and Combating the Financing of Terrorism and Illicit Organizations

Amending certain provisions of Federal Tax Authority Decision No. 6 of 2025 concerning standards, controls and procedures for dealing with shortages within the designated zone resulting from the natural characteristics of excise goods

The Mechanism for Calculating the Percentage of Sugar and Other Sweeteners in Concentrates, Powders, Gels, and Extracts for which no Guidelines are Available or where the Guidelines were Proven Inaccurate

Additional Cases where Excise Tax Paid on Excise Goods may be Deducted and Controls for such Deduction

Amending Decision of the Chairman of the Board of Directors of the Securities and Commodities Authority No. 3/R.M. of 2020 Regarding the Corporate Governance Guide for Public Joint Stock Companies

Securities and Commodities Authority

Regarding the Regulation and Evaluation of Goodwill in Public Joint Stock Companies

Securities and Commodities Authority

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

Update to the list of jurisdictions under increased monitoring and the High-Risk Jurisdictions subject to a Call for Action

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

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