Cabinet Decision No. 57 of 2023 Regarding Government Entities and Activities Assigned for the Purposes of Federal Decree-Law No. 47 of 2022 On Taxation of Corporations and Businesses

The Cabinet:

- Having reviewed the Constitution;

- Federal Law No. 1 of 1972 On the Competences of ministries and the Powers of Ministers, as amended;

- Federal Decree-Law No. 13 of 2016 On the Establishment of the Federal Tax Authority, as amended;

- Federal Decree-Law No. 28 of 2022 on Tax Procedures;

- Federal Decree-Law No. 47 of 2022 On Taxation of Corporations and Businesses;

- Based on the proposal of the Minister of Finance and with the approval of the Cabinet,

has decided:

Article 1 - Definitions

The words and expressions used in this Decision shall have the meanings assigned to them in Federal Decree-Law No. 47 of 2022 On Taxation of Corporations and Businesses (referred to in this Decision as the "Corporate Tax Law"), unless the context requires otherwise.

Article 2 - Government Entities and Activities Assigned to them

1. The table attached to this Decision specifies the government entities and the activities assigned to them for the purposes of the Corporate Tax Law.

2. The activities...