Under UAE Corporate Tax requirements, certain Taxable Persons are required to prepare and maintain audited financial statements. Ministerial Decision No. 84 of 2025 applies to Tax Periods commencing on or after 1 January 2025. It
FTA Decision No. 6 of 2026 introduces an additional reporting requirement for certain Qualifying Free Zone Persons distributing goods or materials in or from a Designated Zone.
A QFZP may be eligible to retain a 0% corporate tax rate, provided it meets the Qualifying Income rules, substance requirements, and other obligations, in
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