Ministerial Decision No. 127 of 2023 of 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

NOT IN FORCE. This Decision is abrogated by Ministerial Decision No. 261 of 2024.

The Minister of State for Financial Affairs:

- Having reviewed the Constitution,

- Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,

- 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,

- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,  Decided:

Article 1 — Definitions 

Words and expressions in this Decision shall have the same meanings specified in the Federal Decree-Law No. 47 of 2022 referred to above (“Corporate Tax Law”), unless the context requires otherwise. 

Article 2 — Conditions for an Unincorporated Partnership not to be Considered a Taxable Person in its Own Right 

For the purposes of Clause (1) of Article 16 of the Corporate Tax Law, and without prejudice to Clause (7) of Article...