Unified UAE Legislation Database

Federal Tax Authority Decision No. 2 of 2026 of the Authority’s Policy on Issuing Clarifications and Directives

Status

In force

Issuing Authority

FTA

Effective date

XX.XX.XXXX

Official Link

https://

Note: This Decision has not yet been published in the Official Gazette.

 

 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, and its amendments, 

- 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 ...