أدلة وتوضيحات الهيئة الاتحادية للضرائب

CPT012 | Corporate Tax treatment of payments made in respect of Additional Tier 1 instruments by banks

Basic Tax Information Bulletin Small Business

Downward adjustments made by a Taxable Person in the Tax Return to comply with the Corporate Tax Law

PriVATe Clarifications Tax Procedures | TPGPC1

Corporate Tax – Summary of FTA PriVATe Clarifications issued up to May 2026

Basic Tax Information Bulletin- Corporate Tax Losses

Taxation of Family Foundations | CTGFF1

CTP010 - Clarification of director and officer

Corporate Tax De-Registration

Tax Registration and ReSubmission Tasheel Agent User Manual

Registration of DeactiVATed Corporate Tax TRN

Advance Pricing Agreements | CTGAPA1

Corporate Tax Payments

CTP009 | Application of the valuation method under the transitional rules as set out in Ministerial Decision No. 120 of 2023 on disposal of Qualifying Immovable Property by a real estate developer that is a Taxable Person

CTP008 | Corporate Tax treatment of family wealth management structures

CTP007 | Financial Statements and Related Audit Requirements for a Tax Group

Change Corporate Tax Period

Corporate Tax Return

PriVATe Clarifications - TPGPC1

Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline

Self Registration Corporate Tax Taxpayer

Taxation of Family Foundations | CTGFF1

Taxation of investors in a Real Estate Investment Trust that is exempt from Corporate Tax as a Qualifying Investment Fund Issue | CTP005

Interest Deduction Limitation Rules | CTGIDL1

Raqeeb: Whistle Blower Program for Tax Violations and Evasion User Guide

Tax Assessment Reviews - TAXP008

Corporate Tax Returns Guide | CTGTXR1

TAXP007 - Grace period to update information in tax records

Real Estate Investment for Natural Persons | CTGREI1

Tax Resident and Tax Residency Certificate -TPGTR1

CTP004-Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for certain Tax Periods

Taxable Person – Link Juridical Person Tax Agent to Taxable Person

Register Natural Person Tax Agent without Exam Schedule

Register Natural Person Tax Agent with Exam Schedule

Register Juridical Person Tax Agent

Natural Person Tax Agent Update Qualification

Natural Person Representative Agent - Link with Juridical Person Tax Agent

Link Juridical Person Tax Agent to Taxable Person

Link Juridical Person Tax Agent with Natural Person Tax Agent

Link Natural Person Tax Agent with Juridical Person Tax Agent

Link Juridical Person Tax Agent with Representative Agent

Edit Corporate Tax Bank Details

Amend Taxable Person Details

Amend Corporate Tax Registration

Determination of Taxable Income

First Tax Period of juridical person - CTP003

Basic Information Business Bulletin | Natural Person

Basic Information Business Bulletin | Free Zone Persons

The definition of ‘Related Parties’ where there is a common ownership and/or Control through a Government Entity - CTP002

Registration Timelines for Taxable Persons for Corporate Tax - CTP001

Free Zone Persons | CTGFZP1

Investment Funds and Investment Managers | CTGIFM1

Registration of Natural Persons| CTGRNP1

Business Restructuring Relief | CTGBRR1

Qualifying Group Relief | CTGQGR1

Taxation of Partnerships | CTGPTN1

Tax Groups | CTGTGR1

Taxation of Extractive Business and Non- Extractive Natural Resource Business| CTGEPX1

Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds| CTGEPF1

Taxation of Natural Persons under the Corporate Tax Law

Taxation of Foreign Source Income | CTGFSI1

Accounting Standards and Interaction with Corporate Tax - CTGACS1

Corporate Tax – General Guide - CTGGCT1

Taxable Non-Resident Person - CTGNRP1

Exempt Income: Dividends and Participation Exemption | CTGEXI1

Transfer Pricing Guide | CTGTP1

Registration of Juridical Persons

Small Business Relief

Issuance of a New Tax Procedures Executive Regulation

Registration Taxpayer User Manual

PRIVATE Clarifications Tax Procedures TPGPC1