Unified UAE Legislation Database

IHC Circular on Ministry of Finance Notice regarding ESR Filing Requirements and Deadlines

Status

In force

Issuing Authority

MOF

Effective date

XX.XX.XXXX

Official Link

https://

Mohammed Bin Rashid
Al Maktoum Global Initiatives
INTERNATIONAL HUMANITARIAN CITY

5th November 2020

Subject: Ministry of Finance Notice regarding ESR Filing Requirements and Deadlines

 

 

IHC hereby advises the following information in respect to Economic Substance Reporting (“ESR”).

 

On 10 August 2020 the UAE Cabinet of Ministers issued Cabinet Decision No. 57 of 2020, which replaces the original Economic Substance Regulations dated 30th April 2019. An updated Guidance (Ministerial Decision 100 of 2020 dated 19th August 2020) has also been made available. The formal ESR regulations and further guidance can be found on the Ministry of Finance’s weblinks at the end of this update.

 

IHC has also been informed through workshops held by Ministry of Finance (MoF), that UAE MoF Portal is in the process of being implemented to be made available to UAE Companies in December 2020, to control the Notification and Economic Submission Report submission Process. A Notice regarding ESR Filing Requirements and Deadlines has been published on the Ministry of Finance website.

 

IHC will continue to publish in...