Federal Tax Authority Decision No. 13 of 2023 On Determination of Conditions for Conversion of Amounts Quantified in a Currency other than the United Arab Emirates Dirham for the Purposes of the 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 of 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 policy of Determination of Conditions for Converting of Amounts Quantified in a Currency other than the United Arab Emirates Dirham, at the twenty-seventh meeting held on 22 June 2023,

Decided:

Article 1 — Definitions 

The term...