by Auditor A | May 21, 2026 | English Topics
Among the fourteen Qualifying Activities listed in Ministerial Decision No. 229 of 2025, commodity trading carries the most complex conditions. It is the only qualifying activity in the decision that includes a specific revenue threshold test — the 51% rule — which,...
by Auditor A | May 21, 2026 | English Topics
Ministerial Decision No. 229 of 2025, issued on 28 August 2025 and effective retroactively from 1 June 2023, replaces the earlier Ministerial Decision No. 265 of 2023. It redefines the full scope of Qualifying Activities and Excluded Activities that determine whether...
by Auditor A | May 20, 2026 | English Topics
Corporate Tax in the UAE: Why Registration Alone Is Not Enough Many businesses in the UAE treat Corporate Tax registration as the finish line rather than the starting point. Once the Tax Registration Number is obtained, the assumption is that the main obligation has...
by Auditor A | May 20, 2026 | English Topics
UAE Corporate Tax Return: What Should Be Reviewed Before Filing? Submitting a UAE Corporate Tax return is not a matter of transferring numbers from an accounting system into an online form. The return is the outcome of a full year of accounting records,...
by Auditor A | May 20, 2026 | English Topics
Corporate Tax and Cashflow in the UAE: Why Profit Does Not Always Mean Cash One of the most persistent misunderstandings in business finance is the assumption that accounting profit and available cash are the same. They are not. A business can show a healthy net...
by Auditor A | May 20, 2026 | English Topics
UAE Corporate Tax for Small Businesses and Free Zone Companies: When Do You Need a Specialist Review? Small businesses and Free Zone companies across the UAE frequently ask the same question: are we subject to Corporate Tax? The honest answer is that the position is...
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