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...
by Auditor A | May 16, 2026 | English Topics
All 15 Administrative Penalties in Table 1 of Cabinet Decision No. 40 of 2017 — Tax Procedures Law Violations Explained Table 1 of Cabinet Decision No. 40 of 2017 — as amended by Cabinet Decision No. 129 of 2025 (effective 14 April 2026) — contains 15 categories of...
by Auditor A | May 16, 2026 | English Topics
Tables 2 and 3 of Cabinet Decision No. 40 of 2017 — Excise Tax and VAT Administrative Penalties Explained in Full Beyond the 15 Tax Procedures penalties in Table 1, Cabinet Decision No. 40 of 2017 contains two further penalty schedules: Table 2 for violations of...
by Auditor A | May 16, 2026 | English Topics
Cabinet Decision No. 40 of 2017 and Its Amendments — A Complete Guide to UAE Tax Administrative Penalties Cabinet Decision No. 40 of 2017, issued by the UAE Cabinet on 24 September 2017 and most recently amended by Cabinet Decision No. 129 of 2025 (effective 14 April...
by Auditor A | May 16, 2026 | English Topics
The 14% Annual Late Payment Penalty in UAE Tax Law — How It Accumulates and How to Stop It Item 9 of Table 1 in Cabinet Decision No. 40 of 2017 — as consolidated through the 2021 and 2025 amendments — imposes a monthly penalty of 14% per annum on unpaid Payable Tax....
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