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.
Website Last updated:
May 15, 2026
This is not an Official Translation:
The Timeline specified for Registration of Taxable Persons for Corporate Tax 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. 3 of 2024
Issued 26 Feb 2024 – (Effective 1 Mar 2024)
[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. 49 of 2023 on Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax;
Cabinet Decision No. 56 of 2023 on Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses;
Cabinet Decision No. 74 of 2023 on the Executive Regulation of the Federal Decree-Law No. 28 of 2022 on Tax Procedures;
Cabinet Decision No. 75 of 2023 on the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments;
Ministerial Decision No. 43 of 2023 Concerning Exception from Tax Registration for the Purpose of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses;
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 Timeline specified for Registration of Persons for Corporate Tax, at the 30th meeting held on 29 December 2023 and the 31st meeting held on 23 February 2024.