Law & Decisions

Explore the MICS Blog for expert insights on finance, taxation, business advisory, valuation, M&A, corporate strategy, and industry trends to help you make informed business decisions.

Ministerial Decisions

1.-Ministerial-Decision-27-2023-Implementation-of-provisons-for-determination-of-Tax-ResidencyDownload 2.-Ministerial-Decision-No.-43-of-2023-Concerning-Exception-from-Tax-Registration-for-the-PurpDownload 3.-Ministerial-Decision-No.-68-of-2023-for-publishingDownload 4.-Ministerial-Decision-73-2023-Small-Business-Relief-for-CTDownload 5.-Ministerial-Decision-82-2023-Categories-of-Taxable-Persons-required-for-Audited-FSDownload 6.-Ministerial-Decision-83-2023-Conditions-for-presence-of-natural-person-would-not-establish-a-PR-for-NRDownload 7.-Ministerial-Decision-97-2023-Requirements-for-maintaining-TP-DocumentationDownload 8.-Ministerial-Decision-No.-105-of-2023-for-the-Purposes-of-Federal-Decree-Law-No.-47-of-2022Download 9.-Ministerial-Decision-114-2023-Accounting-Standards-Methods-for-CTDownload 10.-Ministerial-Decision-115-2023-Private-Pension-Funds-Private-Social-Security-Funds-for-CT-purposeDownload 11.-Ministerial-Decision-116-2023-Participation-Exemption-for-CT-purposeDownload 12.-Ministerial-Decision-No.-120-of-2023-on-the-Adjustments-Under-the-Transitional-Rules-for-the-PurDownload 13.-Ministerial-Decision-No.-125-of-2023-on-Tax-Group-for-the-Purposes-of-Federal-Decree-Law-NoDownload 14.-Ministerial-Decision-No.-126-of-2023-on-the-General-Interest-Deduction-Limitation-Rule-for-the-PDownload 15.-Ministerial-Decision-No.-127-of-2023-on-Unincorporated-Partnership-Foreign-Partnership-and-FamilDownload 16.-Ministerial-Decision-No.-132-of-2023-on-Transfers-Within-a-Qualifying-Group-for-Corporate-Tax-PurposesDownload 17.-Ministerial-Decision-No.-133-of-2023-on-Business-Restructuring-Relief-for-Corporate-Tax-PurposesDownload 18.-Ministerial-Decision-No.-134-of-2023-on-the-on-the-General-Rules-for-Determining-Taxable-IncomeDownload 19.-Ministerial-Decision-No.-265-Qualifying-Activities-and-Excluded-ActivitiesDownload 20.-Ministerial-Decision-No.-247-of-2023-on-Issuance-of-Tax-Residency-CertificateDownload
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FTA Decisions

1.-FTA-Decision-5-2023-Conditions-for-Change-in-Tax-Period-for-CTDownload 2.-FTA-Decison-6-2023-Tax-Deregistration-Timeline-for-CTDownload 3.-FTA-Decison-7-2023-Provisions-of-Exemption-from-Corporate-Tax-1Download 4.-FTA-Decision-No.-11-of-2023-on-The-Requirements-of-Submitting-a-Declaration-for-Exempt-PersonsDownload 5.-FTA-Decision-No.-12-of-2023-on-Conditions-for-Forming-Tax-Group-of-the-Government-Owned-SubsidiDownload 6.-FTA-Decision-No.-13-of-2023-on-Determination-of-Conditions-for-Conversion-of-Amounts-Quantified-inDownload 7.-FTA-16-Determining-requirements-for-registration-of-unincorporated-partnershipDownload 8.-FTA-Decision-No.-3-of-2024-on-Registration-Timeline-for-Corporate-Tax-For-publishing-1 (1)Download 9.-FTA-Decision-No.-1-of-2024-on-Professional-Standards-for-Tax-AgentsDownload FTA-Decision-4-2024Download
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