The Ministry has issued new guidelines outlining the conditions under which a person can be deemed as an exempt person, or have their exempt status terminated, in relation to the taxation of corporations and businesses under Federal Decree-Law No. 47 of 2022.
The decision can be viewed by clicking here - Ministerial Decision No. 105 of 2023 on the Determination of the Conditions under which a Person may Continue to be Deemed as an Exempt Person, or Cease to be Deemed as an Exempt Person from a Different Date for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
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