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UAE Corporate Tax Fundamentals/CT Foundations & Legal Framework
4 min

Legal Framework & Legislation

The legislation, executive regulations, and FTA decisions that form the CT framework.

Legal Framework

The UAE Corporate Tax framework consists of multiple layers:

Primary Legislation

  • Federal Decree-Law No. 47 of 2022 — the foundational Corporate Tax Law
  • Federal Law No. 28 of 2022 — Tax Procedures Law (as amended)

Executive Regulations

  • Cabinet Decision No. 49 of 2023 — Executive Regulation of the CT Law
  • Cabinet Decision No. 74 of 2023 — Executive Regulation of the Tax Procedures Law

FTA Decisions & Guides

The FTA issues public clarifications, decisions, and guides that interpret the law. These are binding on the FTA and provide safe harbour for taxpayers who follow them.

Hierarchy

  1. Federal Decree-Law (highest)
  2. Executive Regulations
  3. Cabinet Decisions
  4. FTA Public Clarifications & Decisions

Key takeaways

  • Federal Decree-Law No. 47 of 2022 is the primary legislation
  • Cabinet Decision No. 49 of 2023 contains the Executive Regulations
  • FTA clarifications are binding on the FTA

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This lesson is general educational content, not individualized tax or legal advice. Always consult a qualified professional for your specific situation.