UAE announces tax exemption rules - Adah Divergence

What this episode covers

UAE Ministry of Finance has announced that certain persons are exempt from registering for Corporate Tax. The authority issued a Ministerial Decision No. 43 of 2023 on Exception from Tax Registration for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (the “Corporate Tax Law”), in accordance with Article 51 of the Corporate Tax Law. UAE corporate tax registration exemptions Those exempt include government entities, government-controlled entities, extractive businesses, and non-extractive natural resource businesses that meet the necessary conditions under the Corporate Tax Law. In addition, non-resident persons who only earn UAE-sourced income and do not have a Permanent Establishment in the UAE are exempt from registering for Corporate Tax.

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Frequently Asked Questions

How long is this episode of Adah Divergence?

This episode is 2 minutes long.

When was this Adah Divergence episode published?

This episode was published on April 11, 2023.

What is this episode about?

UAE Ministry of Finance has announced that certain persons are exempt from registering for Corporate Tax. The authority issued a Ministerial Decision No. 43 of 2023 on Exception from Tax Registration for the purposes of Federal Decree-Law No. 47 of...

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