The Cabinet:
- Having reviewed the Constitution,
- Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments
- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority and its amendments,
- Federal Law No. 7 of 2017 on Tax Procedures and its amendments,
- Pursuant to what was presented by the Minister of Finance and the approval of the Сabinet,
Decided:
In the application of the provisions of this Decision, the following terms and expressions shall have the meanings assigned against each, unless the context requires otherwise:
State: United Arab Emirates.
Minister: Minister of Finance.
Authority: Federal Tax Authority.
Person: Natural or juridical person.
Tax Resident: The Person who is a resident of the State as specified in Article 3 and Article 4 of this Decision.
Business: Any activity conducted regularly, on an ongoing and independent basis by any Person, such as industrial, commercial, agricultural, professional, vocational, service or excavation activities or anything related to the use of ta...