Federal Tax Authority Decision No. 11 of 2023 on Requirements of Submitting a Declaration for Exempt Persons for purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

The Chairman of the Board of Directors of the Federal Tax Authority: 
- Having reviewed the Constitution,
- 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. 74 of 2023 on the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures, 
- Decision of the Chairman of the Board of Directors No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Federal Tax Authority, and 
- Pursuant to the approval of the Board of Directors on the requirements of submitting a declaration for exempt persons, at the 26th meeting held on 26 April 2023,

Decided: 

Article 1 — Definitions 

The terms and expressions contained in this Decision shall have the same meaning assigned against each in the Federal Decree-Law No. 47 of 2022 referred to abo...