Federal Tax Authority Decision No. 16 of 2023 On Determination of the Requirements for the Registration of the Unincorporated Partnership and Determining the Distributive Shares of Partners in an Unincorporated Partnership for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments

NOT IN FORCE. This Decision is abrogated by Federal Tax Authority Decision No. 5 of 2025.

The Chairman of the Board of Directors of the Federal Tax Authority has decided:

– 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, and its amendments;

– 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 policy of Determining Requirements for t...