Federal Tax Authority Decision No. 6 of 2026 Determining the Additional Procedures for the Compliance of Qualifying Free Zone Persons Engaged in the Activity of Distribution of Goods or Materials in or from a Designated Zone for the Purposes of the Taxation of Corporations and Businesses

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. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person 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 Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments,

- Ministerial Decision No. 229 of 2025 on Qualifying Activities and Excluded Activities for the Purposes of Fed...