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

The Minister of State for Financial Affairs has decided:

- 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,  Decided: 

Article 1 — Definitions  

The terms and expressions in this Decision shall have the same meanings specified in the Cabinet Decision No. 85 of 2022 on Determination of Tax Residency unless the context requires otherwise. 

Article 2 — Usual or Primary Place of Residence and Centre of Financial and Personal Interests in the State  

1. A natural person’s usual or primary place of residence is in the State if the State is the jurisdiction where the natural person habitually or normally resides. 

2. The place where...