Corporate Tax, (Overall)
Tax Residency
| Title | Date |
|---|---|
| Determination of Tax Residency. | 02-09-2022 |
| Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency | 22-02-2023 |
Taxable Income
| Title | Date |
|---|---|
| Determination of Annual Income Subject to Corporate Tax. | 01-02-2022 |
| The General Rules for Determining Taxable Income | 29-05-2023 |
Exceptions from Corporate Tax Registration
| Title | Date |
|---|---|
| Concerning Exception from Tax Registration. | 10-03-2023 |
Qualifying and non-qualifying business activities
Business relief
| Title | Date |
|---|---|
| Small Business Relief. | 03-04-2023 |
| Business Restructuring Relief | 25-05-2023 |
Tax Period
| Title | Date |
|---|---|
| Conditions for Change in Tax Period. | 07-04-2023 |
Tax Registration and Deregistration Timeline
| Title | Date |
|---|---|
| Tax Deregistration Timeline | 07-04-2023 |
| Registration Timeline for Taxable Person for corporate tax 2024 | 06-04-2024 |
Corporate tax exemptions
| Title | Date |
|---|---|
| Tax exemption | 07-04-2023 |
Maintenance of Audited Financial Statements
| Title | Date |
|---|---|
| Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements. | 10-04-2023 |
Creation of permanent establishment
| Title | Date |
|---|---|
| Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person. | 10-04-2023 |
Maintaining Transfer Pricing Documentation
| Title | Date |
|---|---|
| Requirements for Maintaining Transfer Pricing Documentation | 27-04-2023 |
Exempted and non-exempted persons
Accounting Standards and Methods
| Title | Date |
|---|---|
| The Accounting Standards and Methods. | 09-05-2023 |
Transitional Rules
| Title | Date |
|---|---|
| Adjustments Under the Transitional Rules. | 16-05-2023 |
Tax Group
| Title | Date |
|---|---|
| Tax Group for the Purposes | 22-05-2023 |
| Qualifying Group Relief | 03-04-2024 |
| Transfers Within a Qualifying Group | 25-05-2023 |
Tax agent
| Title | Date |
|---|---|
| Professional Standards for Tax Agents | 15-01-2024 |
Corporate tax deductions
| Title | Date |
|---|---|
| The General Interest Deduction Limitation Rule | 23-05-2023 |
Partnerships and family foundations
| Title | Date |
|---|---|
| Unincorporated Partnership, Foreign Partnership and Family Foundation | 24-05-2023 |
Qualifying activities and non-qualifying activities
Qualifying income
Qualifying Activities and Excluded Activities
Tax procedures
| Title | Date |
|---|---|
| Cabinet Decision No. (74) of 2023 On the Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures | 10-07-2023 |