Federal Tax Authority Decision No. 5 of 2023 On Conditions for Change in Tax Period for the 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. 36 of 2017 on the Executive Regulation of Federal Law No. 7 of 2017 on Tax Procedures, and its amendments, 
- 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, 
- Pursuant to the approval of the Board of Directors of the policy on conditions for change in the tax period, at the twenty-fifth meeting held on 28 February 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 above, unless th...