by Auditor A | May 17, 2026 | English Topics
The AED 50 Million Revenue Threshold for Audited Financial Statements Under UAE Corporate Tax — A Complete Guide One of the most important thresholds in UAE Corporate Tax compliance is the AED 50 million Revenue limit that triggers the mandatory preparation of audited...
by Auditor A | May 17, 2026 | English Topics
Ministerial Decision No. 84 of 2025 — Who Must Prepare Audited Financial Statements Under UAE Corporate Tax Law? Ministerial Decision No. 84 of 2025, issued on 25 March 2025 and effective from the same date, replaces Ministerial Decision No. 82 of 2023 and establishes...
by Auditor A | May 17, 2026 | English Topics
Qualifying Free Zone Persons and the Mandatory Audit Requirement Under UAE Corporate Tax Law Qualifying Free Zone Persons (QFZPs) occupy a privileged but highly regulated position under the UAE Corporate Tax regime. While they may benefit from a 0% Corporate Tax rate...
by Auditor A | May 17, 2026 | English Topics
Tax Group Audited Special Purpose Financial Statements — Requirements Under MD 84 of 2025 Tax Groups registered under the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022) are subject to a distinct financial reporting obligation that differs from the...
by Auditor A | May 17, 2026 | English Topics
How Ministerial Decision No. 84 of 2025 Replaces MD 82 of 2023 — Changes to UAE Corporate Tax Audit Requirements On 25 March 2025, the Ministry of Finance issued Ministerial Decision No. 84 of 2025, which formally repeals and replaces Ministerial Decision No. 82 of...
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