Unified UAE Legislation Database

Federal Tax Authority Decision No. 4 of 2024 on Amending the Authority’s Policy on Issuing Clarifications and Directives

Status

In force

Issuing Authority

FTA

Effective date

XX.XX.XXXX

Official Link

https://

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. 7 of 2017 on Excise Tax, and its amendments, 

Federal Decree-Law No. 8 of 2017 on Value Added Tax, 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. 37 of 2017 on the Executive Regulations of the Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments, 

Cabinet Decision No. 52 of 2017 on the Executive Regulations of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments, 

Cabinet Decision No. 65 of 2020 on the Fees for the Services Provided by the Federal Tax Authority, and its amendments, 

Federal Tax Authority Decision No. 4 of 2021 on the Disclosure of Information Held by the Authority or its Employees, and its amendmen...