Unified UAE Legislation Database

Ministerial Decision No. 265 of 2023 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Status

In force

Issuing Authority

MOF

Effective date

XX.XX.XXXX

Official Link

https://

NOT IN FORCE,  abrogated by Ministerial Decision No. 229 of 2025

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 Law No. 6 of 2007 on the Organization of Insurance Operations, 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. 8 of 2017 on Value Added Tax, and its amendments, 

- Federal Decree-Law No. 14 of 2018 Regarding the Central Bank and Organization of Financial Institutions and Activities, 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. 59 of 2017 on Designated Zones for the Purposes of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments, 

- Cabinet Decision No. 100 of 2023