FTA Corporate Tax Public Clarifications

Code↕	Issue date↕	Topic↕
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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