Unified UAE Legislation Database

Federal Tax Authority Decision No. 5 of 2025 Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments

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. 28 of 2022 on Tax Procedures, and its amendments, 

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,  

Ministerial Decision No. 261 of 2024 on Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, 

– ...