Ministerial Decision No. 68 of 2023 on the Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person

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. 47 of 2022 on the Taxation of Corporations and Businesses,

- Federal Decree-Law No. 28 of 2022 on Tax Procedures, 

- Cabinet Decision No. 36 of 2017 on the Executive Regulation of Federal Law No. 7 of 2017 on Tax Procedures and its amendments,

Decided:

Article 1 — Definitions 

1. In the application of the provisions of this Decision, the following words and expressions shall have meanings assigned against each, unless the context requires otherwise: 

Federal Government Entity: The Federal Government, ministries, government agencies, authorities and public institutions of the Federal Government.

Local Government Entity: The Local Governments, ministries, government departments, government agencies, authorities an...