Ministerial Decision No. 247 of 2023 On Issuance of Tax Residency Certificate for the Purposes of International Agreements

This decision has been issued on 16/10/2023, but is not published in the Official Gazette.

Minister of State for Financial Affairs:

- Having reviewed the Constitution,

- Federal Law No. 1 of 1972 on the Competencies of the 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, 

- Cabinet Decision No. 85 of 2022 on Determination of Tax Residency,

- Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency,

Decided:

Article 1 — Definitions

The terms and expressions in this Decision shall have the same meanings specified in the Federal Decree-Law No. 28 of 2022 and Cabinet Decision No. 85 of 2022 referred to above, unless the context requires otherwise. 

Article 2 — Issuance of Tax Residency Certificate for the Purposes of an...