Uae corporate tax 2024 pdf. Ensure compliance—act now! .
Uae corporate tax 2024 pdf call now +97145531391; email now; hello@emirabiz. This decision . The relief is not available for transfers between a PE in the UAE and its head office outside the UAE. (47) of 2022 on the Taxation of Corporations and Businesses and the associated Cabinet and Ministerial Decisions. (1) of 2024 (“Law”) on taxation of foreign banks operating in Dubai was issued by the Ruler of Dubai, His Highness Sheikh Mohammed bin Rashid Al Maktoum. This Law provides the legislative basis for the introduction and implementation of the Federal Corporate Tax in the UAE and is effective for tax periods starting on or after 1st June 2023. Business: Any activity conducted regularly, on an ongoing and independent basis by any Person and in any location, such as industrial, On 22 February 2024 the Federal Tax Authority (“FTA”) issued Decision No. • A financial year starting on 1 January 2023 and ending on 31 December 2023 - subject to UAE Corporate Tax from 1 January 2024. 114 of 2023. هتارارقو )"تاكرشلا ةبيرض نوناق"(Corporate Tax هتلايدعتو لامعلأاو. (47) of 2022 (“CT law”) on In addition to summarizing these critical decisions, this booklet also incorporates insights from the Federal Tax Authority's Guide [CTGFZP1] for Free Zone Persons, which was released in May UAE Corporate Tax: Determination of Taxable Income Guide (CTGDT-1)Issued in July 2024 Corporate Tax Public Clarification First Tax Period | 1. A. A qualifying juridical person can be a taxable Resident Person (UAE incorporated, or even foreign incorporated with place of effective management and control in the UAE) or Non-Resident Person with a Permanent Establishment (PE) in the UAE. The timeline The UAE’s Federal Tax Authority (FTA) has released a comprehensive Guide on filing and completing Corporate Tax (CT) Returns. In short, UAE ESR will no longer be applicable for the financial year started on or after 1 January Persons may still be required to comply with certain substance obligations from a UAE Federal Corporate Tax perspective. 4 Assessment by the Federal Tax Authority on General Anti-Abuse Rule R ASSESSMENT, PENALTIES AND ADMINISTRATIVE POLICIES R. The Corporate Tax Law provides the legislative basis for imposing a federal tax on corporations and Business profits (“Corporate Tax”) in the UAE. Be proactive in taking advantage of this grace - When are natural persons subject to UAE Corporate Tax? - Which incomes of natural persons are subject to Corporate Tax? - What is the Corporate Tax rate for natural Business Activities within the UAE during the 2024 Gregorian calendar year and his Turnover during that year exceeds AED 1 million on 25 July 2024, he will be the recent introduction of corporate tax in the UAE. Introduction of UAE Federal Corporate Tax UAE CT will be applicable across all Emirates and will apply to all business and commercial activities alike, except for the extraction of natural 40 MB PDF. The provisions of the Corporate Tax Law apply to Tax Periods commencing on or after 1 June 2023. Title Date; On September 25, 2024, the Federal Tax Authority (FTA) of the United Arab Emirates issued Decision No. ESR’s intersection with UAE corporate tax regime. AED: The United Arab Emirates dirham. Companies are required to register using the EmaraTax portal [] Read PDF. 29 of 2021, Cabinet Decision No. O. ae 04 Timeline for Corporate Tax Registration. This guide offers comprehensive guidance and clarity on various technical aspects for entities conducting business in a Free Zone in the UAE. FTA Decision No. You can check the FTA website or talk to a tax expert to see if your business needs to pay corporate tax. (47) of 2022 on the Taxation of Corporations and Businesses and its amendments (Federal Decree-Law No. up to date from the latest corporate tax law of the UAE, including rates, compliance, and exemptions. Corporate Tax Law: Federal Decree Law No. Article 51 of the UAE CT Law indicates that any Taxable Person should be registered for CT with the FTA Federal Tax Authority renews its calls for Resident Juridical Persons with Licences issued in December to register for Corporate Tax before end of December 2024 Federal Tax Authority holds second forum to honour its View PDF. e. 1 General Anti-Abuse Rule Q. However, the specific rules regarding wages and deductions are not yet fully clarified. 1 Jan 2024 to 31 Dec 2024 – Filing due by 30 Sep 2025 All taxable persons registered for CT (including QFZP, offshore companies, entities availing Small Business Relief) need to submit CT return irrespective Q ASSESSMENT, ANTI-ABUSE RULE AND CORPORATE TAX ADVANTAGE Q. • Individuals should generally not be in-scope unless they undertake a business that is linked to a business/freelance license/permit. Then as of 1 January 2029, a FZ Person would test again whether it qualifies as QFZP for 2029. 7 of 2024, which has significant implications for corporate entities operating within the region. Purpose of this guide This guide is designed to provide general guidance on the Qualifying Group Relief available under Article 26 of the UAE Corporate Tax Law. In this guide, we will explore the key steps businesses should take to prepare for potential corporate taxes in the UAE. This Guide is crucial for all Taxable Persons in the Federal Tax Authority Decision No. Foreign Bank: A branch of a foreign bank licensed by the CBUAE to operate in the UAE in accordance with the legislation applicable to the CBUAE. Corporate Tax Payable: Corporate Tax that has or will become due for payment to Corporate Tax Registration: 2024 New Deadlines & AED 10,000 Penalty . Our team has provided specialist tax services to various firms in the area and has demonstrated its ability to solve tax problems in the UAE. Businesses engaged in the extraction of natural resources will remain subject to Emirate level corporate taxation only. Free Zones in the UAE. As the first financial year following the introduction of the Corporate Tax Law (“CT Law”) comes to a close for PwC | UAE Corporate tax 3 Important UAE CT actions before year-end Foreign permanent establishment (“PE Public Notice The Ministry of Finance would like to remind the public of the need to only rely on official publications from the Ministry of Finance and the Federal Tax Authority concerning Federal Decree Law No. The New Immigration Regulations (Federal Decree No. march 2024 uae corporate income tax – registraton timeline the federal tax authority (fta) has released the timeline for registration of taxable persons for uae corporate tax, taking effect on 1 march 2024. The UAE Corporate Tax regime incorporates global best practices and aims to minimise While the UAE Corporate Tax (CT) law is effective from 1 June 2023, for numerous businesses that follow a December financial year end, the application of the UAE CT commenced on 1 January 2024. This new tax regime aligns with international best practices while maintaining the UAE’s attractiveness as a global 30 June 2024 will become subject to UAE CT from 1 July 2023 (the beginning of the first financial year starting on or after 1 June 2023). Article 51 of the UAE CT Law indicates that any Taxable Person should be registered for CT with the FTA within the timeline prescribed by the FTA and obtain a Tax Registration Number. This Guide is crucial for all Taxable Persons in the UAE, including natural persons conducting Business or Business Activity, juridical persons, Qualifying Free Zone Persons, and Tax Groups. Law . 2) If a business has a (calendar much-awaited Corporate Tax (CT) guide for Free Zone entities on May 20, 2024. Taxation of Partnerships Guide Corporate Tax Payable for Certain Tax Periods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. These changes aim to enhance compliance and maintain the UAE’s appeal as a global business hub. who understand current laws thoroughly. A business with a financial year Corporate Tax in UAE +971 52 6559480 hemang@fame. Tax . 47 of 2022 on the Taxation of Corporations and Businesses and its amendments ( Law _), and its implementing decisions. Corporate Tax Payable: Corporate Tax that has or will become due for payment to the FTA in respect of one or more Tax Periods. Recent Amendments to Corporate Tax Regulations: Ministerial Decision No. 7 of 2024 introduces extended deadlines for corporate tax filing and payment, offering relief to businesses incorporated after 1 The Federal Tax Authority (FTA) has released a Corporate Tax (CT) Guide on Taxation of Partnerships. Registrations Open First Physical Batch of Certificate Course on UAE Corporate Tax in India (Batch-2) (Chennai) Registrations open for Certificate course on UAE Corporate Tax Batch-1 Bengaluru (Physical) in India. 60 of 2023 Amending The Ministry of Finance (MoF) has issued updated Ministerial Decisions No. 2024 ; Assessment Test of the Certificate Course on UAE Corporate Tax organised by the Direct Taxes Committee of ICAI on Sunday Corporate Tax Guide | Investment Funds and Investment Managers | CTGIFM1 4 1. This Guide serves as a significant resource, providing clarifications and additional insights on various important topics calculation of the TI. 47 of 2022 on the Taxation of Corporate Tax: The tax imposed by the Corporate Tax Law on juridical persons and Business income. UAE Corporate Tax Guide 2025 2025 UAE Real Estate Tax Guide 2025 UAE Digital Economy Taxation Guide 2025 UAE Economic Substance Regulations Guide 2025 UAE Anti-Money Laundering (AML) Guide 2024. com; In 2024, the UAE achieved significant results in this regard, leading to its removal from the FATF Tax Credit : The Corporate Tax amount that can be deducted from the Corporate Tax due in accordance with the conditions of Clause 2 of Article 46 of this Decree-Law. fame. Specifically, a Free Zone Person may qualify for 0% corporate tax rate in case Explore our detailed UAE Corporate Tax Guide for 2025. Skip to content. 1 of 2024 Scan the code to know more Tax penalties In case of tax evasion, taxpayers will be subject to a penalty of twice of the amount of the tax evaded. 3 of 2024 with regards to the Timeline for Registration of Taxable Persons for Corporate Tax (“CT”). UAE Corporate Tax In the ever-evolving landscape of international business, few destinations have captured the imagination quite like the United Arab Emirates (UAE). This guide serves as a significant resource, providing clarifications and additional insights on various important topics in relation to the taxation of Partnerships as well as the associated compliance requirements. ae www. Simplify your filing process with our easy-to-use template. This new law annuls The Federal Decree-Law No. Back. This decision is effective from the date of its publication in the official gazette which is March 8 and shall apply to tax periods beginning after 8 March 2024. Law. The scope of qualifying R&D activities will be aligned to the OECD’s Frascati Manual guidelines and will be required to be conducted within the UAE. Fta Approved Agents Providing registration, filing process, and corporate tax assessment. The Federal Tax Authority (FTA) continues to provide flexibility for businesses adapting to new tax regulations in the UAE. Although the ESR compliance Corporate tax is governed by Federal Decree-Law No. (60) of 2023) (the “CT Law”) is applicable in Dubai, as well as across all other Emirates in the UAE. The provisions of the Corporate Tax Law shall apply to Tax Periods commencing on or after 1 June 2023. Glossary Accounting Standards: The accounting standards specified in Ministerial Decision No. Businesses will become subject to UAE Corporate Tax from the beginning of their first financial year that starts on or after 1 June 2023. 3 of 2024 Scan the code to know more On 22 February 2024 the Federal Tax Authority (“FTA”) issued Decision No. To address the urgent need for upskilling of regional tax professionals in preparation for the new PwC | UAE CT - “FZ Persons” Guide 2 The Federal Tax Authority (FTA) has released a Corporate Tax (CT) Guide on Free Zone (FZ) Persons, one of the For example, if QFZP status is lost for 2024, then 2025-2028 years are also lost. Under Federal Tax Authority Decision No. However, as we step into 2024, a notable On 11 November 2024, the Federal Tax Authority (“FTA”) published the Corporate Tax (“CT”) return guide to assist taxpayers with the preparation of their first UAE CT return. Corporate Tax Payable: Corporate Tax that has or will become due for payment to Corporate Tax Guide | Real Estate Investment | CTGREI1 2 1. 47 of 2022, this decision provides clarity on income exemption for Participating Interests under specific conditions. 8 of 2024 on Correcting Errors or Omissions in VAT Returns; External Audits: Ensuring Financial Clarity and Compliance for Your Business Corporate Tax and VAT in the UAE The R&D tax incentive will be expenditure-based, offering a potential 30-50 percent tax credit and will be refundable depending on the revenue and number of employees of the business in the UAE. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments Federal Tax Authority Decision No. For companies with a financial year ending 31 December 2024 applications must be submitted prior to 31 December 2024. This rate applies to the taxable profits of all Latest Corporate Tax Regulations in UAE 2024. Designated Zone: A designated zone according to what is stated in Federal Decree- UAE Corporate Tax law (‘CT Law’) has become effective from 1 June 2023 with the Corporate Tax rate of 9% within the GCC region. (47) of 2022 on the Taxation of Corporations and Businesses (hereinafter referred to as the “Corporate Tax Law”) was issued by the United Arab Emirates (“UAE”), on 09 December 2022. E 800 82923 ; info@tax. As Corporate Tax Law : Federal Decree-Law No. the deadline s for submitting a tax registration application based on the cabinet decision no 3 of 2024 are summarised below. Glossary AED: The United Arab Emirates Dirham. Register for Corporate Tax: Starting from the first financial year beginning on or after June 1, 2023, corporate tax will be applicable in the UAE. Overview of UAE Corporate Tax 2024: The new 9% corporate tax has been in force since 1 June 2023. UAE FTA Decision No. 8 of 2021 regulating Golden Discover how the UAE's corporate tax grace period (2024-2025) offers businesses a chance to amend filings penalty-free. A credit will be available for corporate tax (“CT”) paid in accordance with Federal Law No. Since businesses are set to operate under the new UAE Corporate Tax Compliance 2024, it is wise to seek the assistance of professional tax and financial experts. UAE CORPORATE TAX HANDBOOK Alya Almarzooqi Auditing ADDRESS INFORMATION Silver Tower 1802, Business Bay, Dubai, UAE For businesses with a financial year starting on 1 July 2023 and ending on 30 June 2024, UAE CT will apply from 1 July 2023 (which is the start of the first financial year after 1 June 2023). 116 of 2023 (May 10, 2023): Addressing the Participation Exemption under Federal Decree-Law No. Ensure compliance—act now! The UAE’s corporate tax grace period is an excellent opportunity for businesses to rectify any tax-related issues without the risk of penalties. The UAE Federal Tax Authority (FTA) has recently released a comprehensive Corporate Tax Guide on Tax Residency and the Tax Residency Certificate (hereinafter referred to as ‘Guide’). Learn about rates, compliance, free zones, and international considerations. UAE CT Law). Tax: The tax imposed on a Taxable Person under this Law. Companies engaged in UAE oil and gas and petrochemical activities are subject to income tax at varying rates under their individual UAE concession On March 7, Law No. 30 June 2024 - subject to UAE Corporate Tax from 1 July 2023. Bank: A Person licensed in the UAE as a bank or finance institution or an equivalent licensed activity that allows the taking of deposits and the granting of credits as defined We have a staff of highly skilled and experienced UAE Corporate tax law specialists at Farahat & Co. 31 May 2024 Deadline to apply for Corporate Tax Registration January or February March or April 30 June 2024 May 31 July 2024 June 31 August 2024 July 30 September 2024 August or September 31 October 2024 October or November 30 November 2024 December 31 December 2024 In the case if a Juridical Person does not have a license 3 Months from March PwC | UAE Corporate Tax 4 Scan the code to know more “Tax Resident and Tax Residency Certificate” Guide UAE Tax Resident A juridical person is considered to be a Tax Resident of the UAE if it is: incorporated or otherwise formed or recognised in the UAE, or it is considered a Tax Resident of the UAE under UAE Tax Laws (e. Corporate tax registration in the UAE is mandatory for all eligible entities and individuals operating Companies and natural persons doing business in the UAE are subject to the Corporate Tax of 9% and are liable to file tax returns annually. Steps Generally, capital gains of non-residents from selling shares in UAE local corporations are subject to UAE corporate tax. The NRD Compliance service is there to help companies Understanding UAE corporate tax and transfer pricing framework. United Arab Emirates (“UAE”) on 10 October 2022. 2. Learn all the details of the new tax regime. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments. 1 Assessment of Corporate Tax: The tax imposed by the Corporate Tax Law on juridical persons and Business income. call +971 58 658 5338. Availing our experienced Tax Advisory services in Dubai will Download Corporate Tax Guide on Tax Resident and Tax Residency Certificate pdf Opens in a new window ; 1000 insight into the criteria for determining when an individual or legal entity qualifies as a Resident Person under the UAE Federal Decree-Law No. 47 of 2022 on the Taxation of The UAE’s Federal Tax Authority (FTA) has released a comprehensive Guide on filing and completing Corporate Tax (CT) Returns. corporations and Business profits (“Corporate Tax”) in the UAE. The Ministry has spotted a number of posts circulating on Taxes on corporate income Last reviewed - 24 July 2024. Read PDF. Administrative Penalties : Monetary amounts imposed upon the Person by the Authority for breaching the provisions of the Tax Procedures Law, the Dubai’s New Corporate Tax System: Features and Principles. Corporate Tax: The tax imposed by the Corporate Tax Law on juridical persons and Business income. 3 Corporate Tax Advantage determination Q. All companies, including those in free zones, are required to register for corporate income tax, regardless of their existing VAT registration. 1 Jan 2024 to 31 Dec 2024 – Filing due by 30 Sep 2025 All taxable persons The content of this material has been prepared based on the content of Corporate Tax Guide on Determination of Taxable Income (CTGDT-1) released in July 2024. We are pleased to introduce the 2024 edition of the Deloitte Middle East Tax Handbook. 3 of 2024. ae; Plugins UAE TAX UPDATE NEWSLETTER ISSUE 01 - April 2024 ISSUE 01 - April 2024 UAE TAX UPDATE NEWSLETTER On April 3, 2024, the Federal Tax Authority (FTA) released a Corporate Tax Guide focusing on “Qualifying Group Relief” (Relief) to offer general insights into the Relief provisions outlined in Article 26 of the Federal Decree- Here is a full guide to know everything about the UAE corporate tax. +971521952532 FTA Decision No. • Exempt Persons as defined in the Corporate Tax Law are not subject to Corporate Tax. ae; Plugins UAE Corporate Tax Diploma With the recent release of the Corporate Tax Law, a smooth and comprehensive implementation of the new legislation, requires tax professionals to have an in-depth understanding of the new regulations and their application. These include understanding the CT implications of your legal, financial, and operational profile, as well as planning the people, processes and systems required to comply with the rules. Released on 23/08/2024 INCORP is our newly rebranded version of the Company Incorporation Department under the Emirates Chartered Accountants Group (ECAG) trademark. 60 of 2023 (PDF, 187 KB) Amending Certain Provisions of the Federal Decree-Law No. Objectives of CT Federal Tax Authority renews its calls for Resident Juridical Persons with Licences issued in December to register for Corporate Tax before end of December 2024 Federal Tax Authority holds second forum to honour its View PDF. Box 2440, Dubai, U. Federal Tax Authority renews its calls for Resident Juridical Persons with Licences issued in December to register for Corporate Tax before end of December 2024 Federal Tax Authority holds second forum to honour its strategic partners Corporate Tax Awareness Campaign 2024 Completes with Abu Dhabi Workshop for Free Corporate Tax Law: Federal Law by Decree No. 60 of 2023 No. pdf Dec 09, 2023: Download . Since 2005 PwC | UAE Corporate Tax 3 Key highlights (cont’d) Dubai Emirate Law No. With so many Discover top-tier UAE corporate tax services at Corporate Tax UAE. Withholding Tax : Corporate Tax to be withheld from State Sourced Income in accordance with Article 45 of this Decree -Law. gov. Do you find this content helpful ? , P. 2 Corporate tax advantage as per General Anti-Abuse Rule Q. 13-06-2024: Corporate Tax Public Clarification: Definition of Related Parties for Government Entities (GEs) 21-07-2024: Tax Residency. Following the implementation of the most recent UAE Commercial Companies Law in 2022, a number of free zones across the UAE (and in particular, Dubai) have also recently updated their company laws and regulations to ensure legislation in the UAE is following international best practices. Such income is considered UAE-sourced and, thus, taxable. Failure to submit a Tax Registration application as per the prescribed timelines will result in Administrative Penalties Corporate Tax: The tax imposed by the Corporate Tax Law on juridical persons and Business income. The Corporate Tax Persons for Corporate Tax for the purposes of Federal Decree-Law No. The 2024 amendments exempt UAE businesses from ESR compliance for financial periods beginning after January 1, 2023. Download PDF 0% Corporate Tax rate under the UAE Corporate Tax Law (even if transactions in respect of such Excluded Activities are conducted with other Free Zone Persons) and is subject to the 9% Corporate Decision No. Due Tax : Tax that is calculated and imposed under the provisions of the Corporate Tax Law. 3 of 2024 – Unofficial translation 1 This is not an official translation: The Timeline specified for Registration of Taxable Persons for Corporate Tax for Corporate tax is a form of direct tax levied on the net income or profit of corporations and other entities from their business. The Guide offers valuable insight into the criteria for determining when an individual or legal entity qualifies as a Resident Person under the UAE Corporate 6 Corporate Tax Return Corporate Tax returns filing, and tax payment are due within 9 months from the end of financial year (tax year) i. (47) of 2022 Concerning Corporate and Business Tax and its amendments. g. The first AED 375,000 (approximately $100,000) of profits is exempt. While every effort has Foreign banks will be subject to 20% tax on their annual taxable income. The headline corporate tax rate in the UAE is set at 9%. This comprehensive Guide covers a range of relevant topics and includes practical case studies that explore Corporate Tax returns filing, and tax payment are due within 9 months from the end of financial year (tax year) i. Corporate Tax: The tax imposed by the Corporate Tax Law on juridical persons and Business income. The taxation of capital gains from selling shares in a non-local holding company owning a UAE corporation depends on whether the income is UAE-sourced. (301) and No. ةيذيفنتلا Corporate Tax in the UAE is regulated by Federal Decree-Law No. 3 of 2024 – Issued 22 February 2024 (Effective 1 March 2024) The Chairman of the Board of Directors of the Federal Tax Authority has decided: the Taxation of Corporations and Businesses. It is designed to be read Registration Compliances in Corporate Tax Law ICAI Dubai Prateek Jun 01, 2024: Download: UAE CT - Tax Disputes - Shiraz Khan Jun 01, 2024: Download: Corporate Tax in UAE Free Zone Persons Jun 01, 2024: Download: Taxation of Non Residents - Sanjiv Building a Lasting Legacy - Leadership Insights - Faizal Kotticollon. 20% less 9%). - Federal Tax Authority - Corporate Tax. 7 of 2024 Issued 25 September 2024 (Effective from 25 September 2024) The Chairman of the Board of Directors of the Federal Tax PwC | UAE Corporate tax - Overview of the legislation 3 Calculation of taxable income The CT law reinforced that taxable income will be determined on the basis of the net profit (or loss) in financial statements prepared for financial reporting purposes in corporations and Business profits (“Corporate Tax”) in the UAE. This essential guide provides tax professionals, investors, and businesses with vital insights into the latest With some variation, the topics covered are taxes on corporate income and gains, determination of trading income, other significant taxes, miscellaneous matters (including foreign-exchange controls, debt-to-equity rules, transfer pricing, UAE Corporate Tax (CT) will become effective for many businesses from 1 January 2024, and there are many things to consider in order to prepare for implementation. The registration process and the respective registration deadlines under the “Corporate Tax” in the UAE 2023, its first tax period would be from June 1, 2023, to May Corporate tax is applied to corporate entities in the UAE like banks, oil companies, and foreign branches. Even though the Corporate Tax regime will apply to some taxpayers from 2024, proper maintenance of accounting books from 2023 is crucial due to the transfer Regulations (“UAE ESR”) October 2024. Register For Corporate Tax. the case of a Non-Resident Person operating in the UAE through a PE. Corporate tax is governed by Federal Decree-Law No. (302) of 2024, introducing significant amendments to Tax Groups and Participation Exemptions under Federal Decree-Law No. Authority: Federal Tax Authority. Stay informed and optimize your business. 3 of 2024, effective from 1 March Download New law for taxation of foreign banks operating in Dubai pdf Opens in a new window ; 1000 our understanding is that the tax credit for UAE corporate tax may be provided as a deduction from the tax rate (i. UAE Corporate Tax Guide for Foreign Investors and Businesses The UAE corporate tax system was introduced in 2023 as part of the government’s efforts to diversify the economy and reduce reliance on oil revenues. 47 of 2022 on Taxation of Corporations and Businesses (‘UAE CT Law’). Purpose of this guide This guide is designed to provide general guidance on the Business Restructuring Relief available under Article 27 of the UAE Corporate Tax Law. 2. First and foremost, UAE corporate tax is governed by Federal Decree-Law No. The Federal Tax Authority (FTA) has released a Corporate Tax (“CT”) Guide on Determination of Taxable Income (“TI”). In recent years, the United Arab Emirates (UAE) has undergone significant developments in its fiscal landscape, most notably with the introduction of a The UAE's Ministry of Finance has cancelled “economic substance” reporting requirements for companies that have a financial year ending after December 31, 2022, to help them focus on compliance with the Learn the essential corporate tax return format for compliance in the UAE. Corporate Tax Law: Federal Decree-Law No. 47 of 2022 on Corporate Tax. ztmqcd jrwl iijat ehmp kclpb qmzygo pfb tno vqzivbi xxzkjgp