The Cabinet of Ministers:
- Having reviewed the Constitution,
- Federal Law No. 1 of 1972 on the Competencies of 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,
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,
- Cabinet Resolution No. 36 of 2017 issuing the Executive Regulations of Federal Law No. 7 of 2017 on Tax Procedures, and
- Pursuant to what was presented by the Minister of Finance and approved by the Cabinet,
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 otherwise requires:
State: United Arab Emirates.
Ministry: Ministry of Finance.
Minister: Minister of Finance.
Authority: Federal Tax Authority.
Person: Any natural person or juridical person.
Taxable Person: A Person subject to Corporate Tax in the State un...