FTA Corporate Tax Public Clarifications
Codeβ | Issue dateβ | Topicβ | Statusβ |
---|---|---|---|
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 | |
CTP007 | 28/08/25 | Financial Statements and Related Audit Requirements for a Tax Group | |
CTP008 | 19/09/25 | Corporate Tax treatment of family wealth management structures | |
CTP009 | 26/09/25 | Application of the valuation method under the transitional rules as set out in Ministerial Decision No. 120 of 2023 on disposal of Qualifying Immovable Property by a real estate developer that is a Taxable Person |
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