Federal Tax Authority Decision No. 7 of 2025 Determination of the Requirements for Preparing and Maintaining Audited Special Purpose Financial Statements for a Tax Group for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments

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,

– Ministerial Decision No. 114 of 2023 on the Accounting Standards and Methods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,

– Ministerial Decision No. 301 of 2024 on Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,

– Ministerial Decision No. 84 of 2025 on Audited Financ...