UAE Federal Decree-Law·Cabinet Resolution No. (37) of 2023
قرار مجلس الوزراء في شأن جهات النفع العام المؤهلة لأغراض المرسوم بقانون اتحادي في شأن الضريبة على الشركات والأعمال
Authoritative Arabic version per the official UAE Legislation portal
Law ID
2212
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Plain-language summary
Designates eligible public benefit entities qualifying for corporate tax exemptions under Federal Decree-Law 47 of 2022, establishing criteria and procedures fo…
Synced from the official UAE Legislation portal · Plain-language summary by LEXAI
Article-level text
6 articles
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Article (1) Definitions The words and expressions mentioned in this Resolution shall have the meanings assigned to them in Federal Decree-Law No. (47) of 2022 in the matter of Corporate Tax (referred to in this Resolution as the “Corporate Tax Law”) unless the context requires otherwise.
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Article (2) Eligible Public Benefit Entities 1. The entities specified in the Table attached to this Resolution are Eligible Public Benefit Entities for the purposes of the Corporate Tax Law. 2. The government agencies shall notify the Ministry of any changes that occur to the Public Benefit Agencies listed in the attached table to this Resolution will affect its continued fulfilment of the conditions stipulated in the Companies Tax Law. The notification shall be in the form and method specified by the Ministry and within (20) twenty working days of the occurrence of any changes.
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Cabinet Resolution of 2023 Concerning Eligible Public Benefit Entities for the Purposes of Federal Decree-Law of 2022 Concerning Corporate Tax 2
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Article (3) Amendment of the Table of the Public Benefit Entities 1. Any government entity may submit a request to the Ministry to propose any amendment, either by addition or deletion on the table attached to this Resolution in the form and manner specified by the Ministry. Provided that the Ministry is supplied with any data, documents and information it may require to decide on the request. 2. The Cabinet shall, upon the proposal of the Minister, make any amendment to this Resolution and the Table attached thereto, either by addition or deletion.
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Article (4) Information Request 1. The Eligible Public Benefit Entity shall provide the Ministry and the Authority with all relevant documents, data, and information for confirming that an eligible Public Benefit Entity meets the requirements of the Companies Tax Law. 2. All government agencies in the State shall cooperate fully with the Ministry and the Authority for the purposes of providing them with all data and documents and information relating to Eligible Public Benefit Entities and their activities. 3. The Ministry and the Authority, for the purposes of implementing the provisions of this Resolution, may exchange data, information, and documents between them in relation to any Eligible Public Benefit Entity and its activities.
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Article (5) Executive Resolutions The Minister shall issue the resolutions required for the implementation of the provisions of this resolution.
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Cabinet Resolution of 2023 Concerning Eligible Public Benefit Entities for the Purposes of Federal Decree-Law of 2022 Concerning Corporate Tax 3
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Article (6) Publication and Enforcement This resolution shall be published in the Official Gazette, and it shall be effective on the day following the date of its publication. Mohammed bin Rashid Al Maktoum Prime Minister Issued by Us, On: 16 Ramadan 1444 A.H. Corresponding to: 07 April 2023 AD
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Note: The Arabic text of this legislation is the authoritative version as per the official UAE Legislation portal.
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