Cabinet Resolution Regarding Unincorporated Partnership Treated as Taxable Person in their Own Right for the Purposes of Federal Decree by Law Regarding Taxation and Corporations and Businesses
The last update on this law was listed on 14 May 2025
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The Cabinet:
− Having reviewed The Constitution;
− Federal Decree by Law No. (47) of 2022 Regarding Taxation of Corporations and Businesses, as amended; and
− Upon the proposal of the Minister of Finance and the approval of the Cabinet,
Hereby resolves as follows:
Article (1) Definitions
The definitions set out in Federal Decree by Law No. (47) of 2022, referred to above, shall apply to this Resolution.
Article (2) Implications of Treating Unincorporated Partnerships as Taxable Persons in Their Own Right
Where the Authority approves the application submitted by the partners in an Unincorporated Partnership pursuant to Clause (8) of Article (16) of Federal Decree by Law No. (47) of 2022, referred to above, to treat the Unincorporated Partnership as a Taxable Person in its own right, the Unincorporated Partnership shall be considered a legal resident person for the purposes of the aforementioned Corporate Tax Law.
Article (3) Publication and Entry into Force
This Resolution shall be published in the Official Gazette and shall enter into force as of June 1, 2023.
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