FTA Corporate Tax Public Clarifications
| Code | Issue date | Topic | Status |
|---|---|---|---|
| CTP001 | 04/06/24 | Registration Timelines for Taxable Persons for Corporate Tax | |
| CTP002 | 22/07/24 | The definition of ‘Related Parties’ where there is a common ownership and/or Control through a Government Entity | |
| CTP003 | 30/07/24 | First Tax Period of juridical person | |
| CTP004 | 10/10/24 | Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for certain Tax Periods | |
| CTP005 | 01/05/25 | Taxation of investors in a Real Estate Investment Trust that is exempt from Corporate Tax as a Qualifying Investment Fund | |
| CTP006 | 03/07/25 | Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline |
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