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:
Postponement of the Deadline to File a Tax Return and Settle the 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 and its Amendments
Federal Tax Authority Decision No. 7 of 2024
Issued 25 Sept 2024 – (Effective from 25 Sept 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,
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 Circular Memo submitted to the FTA Board of Directors on 12th September 2024 on the determination of an alternative deadline for filing the Tax Return and settling the Corporate Tax Payable.