Ministerial Decision No. 84 of 2025 on Audited Financial Statements for the Purposes 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. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments, 

- Ministerial Decision No. 82 of 2023 on the Determination of Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, 

- Ministerial Decision No. 114 of 2023 on the Accounting Standards and Methods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, 

- 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, 

Has decided: 

Article 1 - Definitions 

Words and expressions in this Decision shall have the ...