Article 52(1) of the Federal Decree-Law No. 47 of 2022 provides for applying Tax Deregistration by the taxable person having a Tax Registration Number.
In this context, the UAE’s Federal Tax Authority issued its Decision No. 6 of 2023 specifying the timelines for the taxable person to apply for Tax Deregistration – for natural and legal persons.
Corporate Tax: UAE Federal Decree Law No. 47 of 2022
UAE Cabinet Decision No. 56 of 2023 on Determination of a Non-Resident Person’s Nexus in UAE
Corporate Tax Small Business Relief – Ministerial Decision No. 73 of 2023
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