Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree Law No. 47 of 2022 on the Taxation of Corporations and Businesses

List of amending documents:

Ministerial Decision 131 of 2026

Minister of State for Financial Affairs:

- Having reviewed the Constitution,

- Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,

- Federal Law No. 2 of 2014 on Small and Medium Enterprises, 

- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments, 

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

- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,

- Cabinet Decision No. 22 of 2016 Concerning the Unified Definition for Small & Medium Enterprises,

- Cabinet Decision No. 44 of 2020 on Organising Reports Submitted by Multinational Companies,

Decided: 

Article 1 — Definitions 

The terms and expressions in this Decision shall have the same meanings specified in Federal Decree-Law No. 47 of 2022 referred to above (“Corporate Tax Law”). 

Article 2 — Taxable Person’s Revenue Threshold  

1. For t...