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Lubna Yassa

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Cabinet Decision No. 56 of 2023 on Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

07 June 2023
Cabinet Decision No. 56 of 2023 on Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Ministerial Decision No. 126 of 2023 on the General Interest Deduction Limitation Rule for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

31 May 2023
Ministerial Decision No. 126 of 2023 on the General Interest Deduction Limitation Rule for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Ministerial Decision No. 125 of 2023 on Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

31 May 2023
Ministerial Decision No. 125 of 2023 on Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Ministerial Decision No. 115 of 2023 on Private Pension Funds and Private Social Security Funds

23 May 2023
Ministerial Decision No. 115 of 2023 on Private Pension Funds and Private Social Security Funds

Federal Tax Authority Introduces Tax Agents Classification Initiative to Enhance Tax Compliance

19 May 2023
Federal Tax Authority Introduces Tax Agents Classification Initiative to Enhance Tax Compliance

Cabinet Decision No. (49) of 2023 On Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax

18 May 2023
Cabinet Decision No. (49) of 2023 On Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax

Cabinet Decision No. (49) of 2023 Specifies Categories of Businesses or Business Activities Subject to Corporate Tax for Resident and Non-Resident Natural Persons

18 May 2023
Cabinet Decision No. (49) of 2023 Specifies Categories of Businesses or Business Activities Subject to Corporate Tax for Resident and Non-Resident Natural Persons

ZATCA is encouraging taxpayers to take advantage of the Fine Exemption Initiative before May 31st

08 May 2023
ZATCA is encouraging taxpayers to take advantage of the Fine Exemption Initiative before May 31st

VAT 311: Initiate Direct Refund Claim by VAT Registrants - User Manual

28 April 2023
VAT 311: Initiate Direct Refund Claim by VAT Registrants - User Manual

VATP031 - Performing the function of Director on a Board of Directors by a Natural person

28 April 2023
VATP031 - Performing the function of Director on a Board of Directors by a Natural person

EXTP008 : Excise Tax Designated Zones - Calculation of financial guarantees

15 April 2023
EXTP008 : Excise Tax Designated Zones - Calculation of financial guarantees

Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses (Corporate Tax Law)

13 April 2023
Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses (Corporate Tax Law)

Ministerial Decision No. 43 of 2023 Concerning Exception from Tax Registration for the Purpose of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

13 April 2023
Ministerial Decision No. 43 of 2023 Concerning Exception from Tax Registration for the Purpose of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Ministerial Decision No. 68 of 2023 on the Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person

13 April 2023
Ministerial Decision No. 68 of 2023 on the Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person

2023 (March) Input Tax Apportionment Value Added Tax | VATGIT1

13 April 2023
2023 (March) Input Tax Apportionment Value Added Tax | VATGIT1

Customs duty rates have recently increased across the kingdom

27 June 2022
Customs duty rates have recently increased across the kingdom

EOCN held a workshop on counter-proliferation investigative methods in partnership with the US embassy

27 June 2022
EOCN held a workshop on counter-proliferation investigative methods in partnership with the US embassy

VAT Taxpayer Guide for Financial Services Sector - April 2022

27 June 2022
VAT Taxpayer Guide for Financial Services Sector - April 2022

Procedures for applying Value Added Tax (VAT) in Special economic Zones

27 June 2022
Procedures for applying Value Added Tax (VAT) in Special economic Zones

Implementation of virtual assets law

23 March 2022
Implementation of virtual assets law

Policy to be introduced regarding custom code

14 March 2022
Policy to be introduced regarding custom code

Elimination of export charges by ZATCA in Saudi Arabia

14 March 2022
Elimination of export charges by ZATCA in Saudi Arabia

OMANI tax authority signs agreement to provide digital tax stamp service

18 February 2022
OMANI tax authority signs agreement to provide digital tax stamp service

VATP028 - Mobile Phones, Airtime, and Data Packages Made Available to Employees for Business Use

04 January 2022
VATP028 - Mobile Phones, Airtime, and Data Packages Made Available to Employees for Business Use

VAT Guidelines for electronic commerce in KSA

20 October 2021
VAT Guidelines for electronic commerce in KSA

The New Global Tax Deal and its Effects

20 October 2021
The New Global Tax Deal and its Effects

Customs Go Digital New Launch

20 October 2021
Customs Go Digital New Launch

New Interactive Glossary Launch of Zakat, Tax and Customs Authority

13 October 2021
New Interactive Glossary Launch of Zakat, Tax and Customs Authority

FTA Decision on the Marking of Tobacco and Tobacco Products Scheme

12 October 2021
FTA Decision on the Marking of Tobacco and Tobacco Products Scheme

Saudi Arabia Plans to Launch Special Economic Zones in 2021

12 October 2021
Saudi Arabia Plans to Launch Special Economic Zones in 2021

UAE'S Federal Tax Authority (FTA) published a guide on Automotive Sector

08 August 2021
UAE'S Federal Tax Authority (FTA) published a guide on Automotive Sector

Tax treaty signed by UAE and Israel how to increase the corporation of the economy

02 June 2021
Tax treaty signed by UAE and Israel how to increase the corporation of the economy

Customs Notice (06/2021) notice concerning Customs Deposit Refund Claim service fees for free zone companies

18 May 2021
Customs Notice (06/2021) notice concerning Customs Deposit Refund Claim service fees for free zone companies

Modification in the fee for free zone companies

18 May 2021
Modification in the fee for free zone companies

Calculation of Retail Selling Price of Excise Goods in the market

11 May 2021
Calculation of Retail Selling Price of Excise Goods in the market

Federal Tax Authority Decision No. 1 of 2021, 28 April 2021 - Mechanism for Calculating the Average Retail Selling Price of Excise Goods in the Market

11 May 2021
Federal Tax Authority Decision No. 1 of 2021, 28 April 2021 - Mechanism for Calculating the Average Retail Selling Price of Excise Goods in the Market

April (2021): FAQs on Transfer Pricing declaration and master & local file and documentation

11 May 2021
April (2021): FAQs on Transfer Pricing declaration and master & local file and documentation

FTA publishes updated Real Estate VAT guide

09 May 2021
FTA publishes updated Real Estate VAT guide

Scope of Zero Rated food items expanded

22 April 2021
Scope of Zero Rated food items expanded

VAT Registration Applications

22 April 2021
VAT Registration Applications

NBR publishes guide on VAT agents / VAT representatives

22 April 2021
NBR publishes guide on VAT agents / VAT representatives

Ministerial Decision 65/2021 determining the food products subject to VAT at Zero Rate

22 April 2021
Ministerial Decision 65/2021 determining the food products subject to VAT at Zero Rate

Unofficial English translation of the VAT Executive Regulations published by Oman

31 March 2021
Unofficial English translation of the VAT Executive Regulations published by Oman

Value Added Tax (VAT) Executive Regulations - Unofficial English Translation

31 March 2021
Value Added Tax (VAT) Executive Regulations - Unofficial English Translation

E-invoicing Regulations - Dec 2020

25 February 2021
E-invoicing Regulations - Dec 2020

English version of Electronic Invoicing (e-invoicing) Regulations published by KSA's General Authority of Zakat and Tax (GAZT)

25 February 2021
English version of Electronic Invoicing (e-invoicing) Regulations published by KSA's General Authority of Zakat and Tax (GAZT)

Corporate Income Tax - Transfer Pricing Request

24 February 2021
Corporate Income Tax - Transfer Pricing Request

Oman VAT Digi-Conference

04 February 2021
Oman VAT Digi-Conference

Tax evasion crime unit established by the Attorney General in Bahrain

03 February 2021
Tax evasion crime unit established by the Attorney General in Bahrain

UAE's Federal Tax authority to discontinue the use of Form VAT301

03 February 2021
UAE's Federal Tax authority to discontinue the use of Form VAT301

Four years on: Tax authorities should engage with businesses and their supply chains, says ACCA

25 January 2021
Four years on: Tax authorities should engage with businesses and their supply chains, says ACCA

Oman Tax Authority releases VAT Registration Guide

18 January 2021
Oman Tax Authority releases VAT Registration Guide

Chairman's Decision Determining Food Items subject to Value Added Tax at Zero Rate released by Oman Tax Authority

18 January 2021
Chairman's Decision Determining Food Items subject to Value Added Tax at Zero Rate released by Oman Tax Authority

Chairman’s Decision Determining Food Items subject to Value Added Tax at Zero Rate

18 January 2021
Chairman’s Decision Determining Food Items subject to Value Added Tax at Zero Rate

Chairman's Decision Determining the Mandatory and Voluntary Registration Thresholds

18 January 2021
Chairman's Decision Determining the Mandatory and Voluntary Registration Thresholds

Full List of Zero-rated VAT food supplies now published

14 January 2021
Full List of Zero-rated VAT food supplies now published

KSA: "Programme HQ", to lure MNCs in the Gulf

14 January 2021
KSA: "Programme HQ", to lure MNCs in the Gulf

Discoveries of manipulation on financial reporting by the GAZT

09 January 2021
Discoveries of manipulation on financial reporting by the GAZT

E- Invoicing FAQs

14 December 2020
E- Invoicing FAQs

Dec 2020 - Excise Tax Import Declaration User Guide | Registered and Non-Registered

10 December 2020
Dec 2020 - Excise Tax Import Declaration User Guide | Registered and Non-Registered

VAT Public Clarification on Dubai Owner's Association and Management Entities

18 November 2020
VAT Public Clarification on Dubai Owner's Association and Management Entities

Decision of the Council Resolution No. 44 of 2020 regulating the reports submitted by multinational companies

15 October 2020
Decision of the Council Resolution No. 44 of 2020 regulating the reports submitted by multinational companies

VAT Basics for Individuals - FAQs

13 October 2020
VAT Basics for Individuals - FAQs

2020 (Sep) Excise Tax Clearing Company User Guide - Imports, Release and Consumption

23 September 2020
2020 (Sep) Excise Tax Clearing Company User Guide - Imports, Release and Consumption

VAT for Real Estate Transferred, as part of a going concern (TOGC)

23 September 2020
VAT for Real Estate Transferred, as part of a going concern (TOGC)

Tax Amnesty Initiatives Extension: 30th Sep 2020

24 August 2020
Tax Amnesty Initiatives Extension: 30th Sep 2020

Excise Return Manual

16 August 2020
Excise Return Manual

FAQs on Excise Tax

16 August 2020
FAQs on Excise Tax

Update on the GAZT website for VAT returns

03 August 2020
Update on the GAZT website for VAT returns

Income Tax on Capital Gains from Restructuring Events: Circular Number (2005003), 31 May 2020

06 July 2020
Income Tax on Capital Gains from Restructuring Events: Circular Number (2005003), 31 May 2020

JAFZA ESR Guidelines

16 June 2020
JAFZA ESR Guidelines

JAFZA ESR Notification Form

16 June 2020
JAFZA ESR Notification Form

Cabinet Resolution No.7 (2020) Amending Some Provisions of Cabinet Resolution No. 31 (2019) Concerning Economic Substance Regulations

08 June 2020
Cabinet Resolution No.7 (2020) Amending Some Provisions of Cabinet Resolution No. 31 (2019) Concerning Economic Substance Regulations

EXTP006: Postponement of the implementation of the final step of Phase Two of Marking Tobacco and Tobacco Products Scheme.

02 June 2020
EXTP006: Postponement of the implementation of the final step of Phase Two of Marking Tobacco and Tobacco Products Scheme.

Cabinet of Ministers Resolution No. 31 of 2019 Concerning Economic Substance Regulations

01 June 2020
Cabinet of Ministers Resolution No. 31 of 2019 Concerning Economic Substance Regulations

Guidelines in Arabic relating to VAT rate increase

21 May 2020
Guidelines in Arabic relating to VAT rate increase

DWTCA Notification Guidelines

09 May 2020
DWTCA Notification Guidelines

ADGM Economic Substance Annual Filing Guide

06 May 2020
ADGM Economic Substance Annual Filing Guide

2020 (April) Registration and Refund Manual for Eligible Persons

01 May 2020
2020 (April) Registration and Refund Manual for Eligible Persons

2020 (April) : VAT on Charities Guide (VATGCH1)

28 April 2020
2020 (April) : VAT on Charities Guide (VATGCH1)

UAE ESR Relevant Activities Guide - April 2020

15 April 2020
UAE ESR Relevant Activities Guide - April 2020

Excise Tax Warehouse Application

26 March 2020
Excise Tax Warehouse Application

List of documents for Excise Taxpayer Registration

26 March 2020
List of documents for Excise Taxpayer Registration

List of documents for Taxwarehouse License

26 March 2020
List of documents for Taxwarehouse License

Excise Tax Taxable Person Guide, Version 1 (2019)

26 March 2020
Excise Tax Taxable Person Guide, Version 1 (2019)

Customs Notice No. 1(2020) on Implementation of Economic Stimulus Package by Government of Dubai

25 March 2020
Customs Notice No. 1(2020) on Implementation of Economic Stimulus Package by Government of Dubai

GAZT Tax Return Filing Dates for March - June 2020

25 March 2020
GAZT Tax Return Filing Dates for March - June 2020

Updated Designated Zones 2020

24 March 2020
Updated Designated Zones 2020

March 2020 - VAT Administrative Exceptions Guidelines

19 March 2020
March 2020 - VAT Administrative Exceptions Guidelines

EXP005 on "Renewal of Designated Zone Registrations"

03 March 2020
EXP005 on "Renewal of Designated Zone Registrations"

Change of VAT Return Filing Frequency Manual

24 February 2020
Change of VAT Return Filing Frequency Manual

Business Bulletin on Education Sector, Feb 2020

19 February 2020
Business Bulletin on Education Sector, Feb 2020

Amendment form for tax agents

05 February 2020
Amendment form for tax agents

Form for changing official email address

05 February 2020
Form for changing official email address

VATP017 - Time-frame for recovering Input Tax

31 January 2020
VATP017 - Time-frame for recovering Input Tax

Future of Finance & CFO Summit

11 January 2020
Future of Finance & CFO Summit

ICTLLI 2020: 14. International Conference on Tax Law and Legal Institutions

11 January 2020
ICTLLI 2020: 14. International Conference on Tax Law and Legal Institutions

Turnover Declaration Letter

10 January 2020
Turnover Declaration Letter

2019 (Dec) , Classification of Business Activities

08 January 2020
2019 (Dec) , Classification of Business Activities

2019(Dec) , VAT Education Services Guidelines

08 January 2020
2019(Dec) , VAT Education Services Guidelines

VAT Return Filing Schedules

08 January 2020
VAT Return Filing Schedules

VAT On Discounted Items

08 January 2020
VAT On Discounted Items

Non Standard Rated Items - Finance Sector

08 January 2020
Non Standard Rated Items - Finance Sector

Non Standard Rated Items - Construction of New Buildings

08 January 2020
Non Standard Rated Items - Construction of New Buildings

2019 (July) VAT Return Modifications Manual - Adjustments, Corrections, Self-Amendments and NBR Assessments

08 January 2020
2019 (July) VAT Return Modifications Manual - Adjustments, Corrections, Self-Amendments and NBR Assessments

2019 (Mar) VAT Digital Economy Guide

07 January 2020
2019 (Mar) VAT Digital Economy Guide

CbCR - Summary of the Q&A session after Workshop, Oct 2019

06 January 2020
CbCR - Summary of the Q&A session after Workshop, Oct 2019

Dec 2019, Input Tax Apportionment: Special Methods

03 January 2020
Dec 2019, Input Tax Apportionment: Special Methods

Bahrain's NBR releases Public Clarification on Proportional Deduction Ratio for Input VAT

31 December 2019
Bahrain's NBR releases Public Clarification on Proportional Deduction Ratio for Input VAT

Excise Tax expansion Transitional Excise rules 2019

19 December 2019
Excise Tax expansion Transitional Excise rules 2019

2019 : Transfer Pricing Guidelines

18 December 2019
2019 : Transfer Pricing Guidelines

Is VAT applicable if we are trading in used spare parts of cars?

18 December 2019
Is VAT applicable if we are trading in used spare parts of cars?

Ministerial decision no. 215 (2019) on issuance of directives for implementation of provisions of cabinet decision No. 31(2019) wrt ESR

17 December 2019
Ministerial decision no. 215 (2019) on issuance of directives for implementation of provisions of cabinet decision No. 31(2019) wrt ESR

Cabinet Resolution No. 58 (2019) Determining the Regulatory Authorities concerned with business mentioned in Cabinet Resolution 31 (2019) concerning Economic Substance Regulations

17 December 2019
Cabinet Resolution No. 58 (2019) Determining the Regulatory Authorities concerned with business mentioned in Cabinet Resolution 31 (2019) concerning Economic Substance Regulations

Cabinet Decision No. (25) of 2018 on the Mechanism of Applying Value Added Tax on Gold and Diamonds between Registrants in the State

21 November 2019
Cabinet Decision No. (25) of 2018 on the Mechanism of Applying Value Added Tax on Gold and Diamonds between Registrants in the State