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Home » Blog » UAE announces new tax rule
UAE

UAE announces new tax rule

Aisha Al Habibi
Aisha Al Habibi
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The EAU have announced new fiscal rules for companies.

As part of songs continue efforts to enhance transparency and enseure robust finalial reporting standards for business operating in the uae under the corporate tax regime, the ministry of finance has is ISSUED AN UPDATED MINISTERIAL DECISION WHITE STATEMENT OR MONITORING STATEMENTS FOR THE PREPARATION STATE. For the preparation statements for the preparation statements for the preparation statements for the preparation statements for the preparation statements for the preparation statements in the preparation statements in the preparation statements in preparation preparation statements. Decree-Law No. 47 or 2022 on the taxes of corporations and companies (“Corporate Tax Law”).

The updated decision establishes clear requirements for fiscal groups to prepare audited financial statements.

EAU corporate tax rule

It will be required that all fiscal groups prepare added financial statements of special audited purpose.

However, to mitigate the burden of compliance with fiscal groups and in line with the commitment of the EAU as a friendly business jurisdiction, the underlying members of the fiscal group must not prepare audited independent financial statements.

The FTA will issue more guidance on the framework for the preparation of special -purpose financial statements for corporate taxes.

The new decision also presents clarifying procedures to qualify the free zone people who participate in the distribution of goods or materials in a designated area, for which the FTA will issue more orientation.

This guide will ensure that distribution companies can enjoy the benefits of the regime of the corporate tax free zone with certainty.

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