Ministerial Decision No. 43 of 2023 Concerning Exception from Tax Registration for the Purpose of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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 Taxation of Corporations and Businesses, Decided: 

Article 1 — Definitions 

In the application in this Decision shall have the same meanings specified in the Federal Decree Law No. 47 of 2022 on Taxation of Corporations and Businesses (referred to in this Decision as “Corporate Tax Law”) unless the context requires otherwise. 

Article 2 — Exception from Registration for Corporate Tax  

 1. The following Persons shall not register for Corporate Tax with the Authority: 

(a) A Government Entity.  
(b) A Government Controlled Entity. 
(c) A Person engaged in an Extractive Business that meets the conditions of Article 7 of the...