Tax
& Law+7 (495) 221 31 46
EN
RUEN中文العربية
Discuss a matter

Article-by-article contents · Page 1 / 1

Corporate Tax exemption for sports entities — articles 1–3

  1. Article 1 — Article (1) Definitions

    The definitions set forth in the aforementioned Federal Decree by Law No. (47) of 2022 shall apply to this Resolution. In all other respects, the following terms and expressions shall have the meanings assigned to each o…

  2. Article 2 — Article (2) Exemption from Corporate Tax

    1. For the purposes of Paragraph (i) of Clause (1) of Article (4) of the Corporate Tax Law, an International Sports Entity, Sports Entity, or Supporting Entity that is a Taxable Person shall be exempt from Corporate Tax,…

  3. Article 3 — Article (3) Publication and Entry into Force

    This Resolution shall be published in the Official Gazette and shall enter into force on 1 June 2023.

WAWhatsAppTGTelegram