Closing provisions of Corporation Tax in UAE

Delegation of Power

The Minister has the option to delegate all or a portion of his powers under this Decree-Law to VAT Dubai .Authority, where the Minister deems appropriate.

Administrative Policies and Procedures

The administrative policies, procedures and general instructions in relation to the requirements imposed on a Person under this Decree-Law shall be issued by the Authority in coordination with the Ministry.

Cooperating with the Authority

All governmental authorities in the State shall fully cooperate with the Authority to carry out whatever is required to implement the provisions of this Decree-Law and provide the Authority with any data, information and documentation in respect of a Taxable Person or an Exempt Person as may be requested by the Authority.

Revenue Sharing

Corporate Tax revenues and Administrative Penalties collected under this Decree-Law shall be subject to sharing between the Federal Government and the Local Governments based on the provisions of a federal law issued in this regard.

International Agreements

To the extent the terms of an international agreement that is in force in the State are inconsistent with the provisions of this Decree-Law, the terms of the international agreement shall prevail.

Implementing Decisions

1.Subject to the powers conferred to the Cabinet under this Decree-Law, the Minister and the Authority shall issue the necessary decisions, within their respective powers, to implement the provisions of this Decree-Law.

2.The Cabinet may, at the suggestion of the Minister, issue implementation decisions for this Decree-Law vat service.

Cancellation of Conflicting Provisions

Any text or provisions contrary to or inconsistent with the provisions of this Decree-Law shall be abrogated.

Application of this Decree-Law to Tax Periods

This Decree-Law shall apply to Tax Periods commencing on or after 1 June 2023.

Publication and Application of this Decree-Law

This Decree-Law shall be published in the Official Gazette and shall come into effect (15) fifteen days following the date of publication.

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