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May 15, 2026

This decision outlines compliance requirements for Unincorporated Partnerships not treated as Taxable Persons. It mandates that partners appoint an authorised partner to register the partnership with the FTA and submit an annual declaration. This declaration is due within nine months of the partnership's financial year-end. As per Article 4, if individual distributive shares are not identified, the partnership's assets, liabilities, income, and expenditure are allocated equally among all partners. These provisions do not apply if the partnership formally elects to be treated as a Taxable Person under the Corporate Tax Law.

[Repealed by Federal Tax Authority Decision No. 5 of 2025]

This is not an Official Translation:

Determining the Requirements for the Registration of the Unincorporated Partnership and Determining the Distributive Shares of Partners in an Unincorporated Partnership for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its Amendments

Federal Tax Authority Decision No. 16 of 2023

Issued 15 of Dec 2023 – (Effective 1 June 2023)

[GTL Notes]

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;
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; and
Pursuant to the approval of the Board of Directors on the policy of Determining Requirements for the Registration of the Unincorporated Partnership and the policy of Determining the Distributive Shares of Partners in the Unincorporated Partnership, at the 28th meeting held on 29 August 2023.

Article 1 - Definitions

The words and expressions contained in this Decision shall have the same meaning assigned against each in the Federal-Decree Law No. 47 of 2022 referred to above, unless the context otherwise requires.

Article 2 - Requirements for the Registration of the Unincorporated Partnership

For the purposes of Clause 2 of Article 51 of Federal Decree-Law No. 47 of 2022 referred to above, the partners in an Unincorporated Partnership that is not treated as a Taxable Person must appoint one of the partners to be the authorised partner to act on behalf of all the partners in any tax obligations and procedures. The authorised partner shall be required to do the following: