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May 15, 2026

This decision details the conditions for a Taxable Person to apply to change their Tax Period under Article 58 of the Corporate Tax Law. A change is allowed for liquidation, aligning financial years with a head office for consolidation, or other valid commercial reasons. The application must be submitted before filing the tax return for the period and within six months of the original period's end. A change can either extend the current Tax Period to a maximum of 18 months or shorten the next Tax Period to be between 6 and 12 months.

This is not an Official Translation:

Conditions for Change in Tax Period for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Federal Tax Authority Decision No. 5 of 2023

Issued 7 Apr 2023 – (Effective from 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,
Cabinet Decision No. 36 of 2017 on the Executive Regulation of Federal Law No. 7 of 2017 on Tax Procedures, and its amendments,
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,
Pursuant to the approval of the Board of Directors of the policy on conditions for change in the tax period, at the twenty-fifth meeting held on 28 February 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 - Conditions for Change in Tax Period

For the purposes of Article 58 of Federal Decree-Law No. 47 of 2022 referred to above, the Taxable Person can make an application to the Authority to change the start and end date of the Tax Period, or use a different Tax Period, where the following conditions are met: