Federal Tax Authority Decision No. 5 of 2025 Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments

The Chairman of the Board of Directors of the Federal Tax Authority has decided:   

– Having reviewed the Constitution,  

– 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, and its amendments, 

– Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments,  

– Cabinet Decision No. 74 of 2023 on the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures, 

– Decision of the Chairman of the Board of Directors No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Federal Tax Authority,  

– Ministerial Decision No. 261 of 2024 on Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, 

– ...