{"id":4118,"date":"2023-06-12T11:12:15","date_gmt":"2023-06-12T07:12:15","guid":{"rendered":"https:\/\/canzapsme.com\/?page_id=4118"},"modified":"2023-06-14T16:24:21","modified_gmt":"2023-06-14T12:24:21","slug":"resources-2","status":"publish","type":"page","link":"https:\/\/canzapsme.com\/index.php\/resources-2\/","title":{"rendered":"Resources"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4118\" class=\"elementor elementor-4118\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bda05f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bda05f5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2b5038c\" data-id=\"2b5038c\" 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style=\"\">Category<\/th>        <th\n                        class=\" wdtheader sort \"\n        style=\"\">Date Published<\/th>    <\/tr>\n<\/thead>\n        <!-- \/Table header -->\n\n        <!-- Table body -->\n        \n<tbody>\n        <tr id=\"table_3_row_0\">\n                    <td style=\"\">1<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-139-of-2023-regarding-qualifying-activities-and-excluded-activities.pdf\">Qualifying Activities & Excluded Activities<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">01\/06\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_1\">\n                    <td style=\"\">2<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/cabinet-decision-no-55-of-2023-on-qualifying-income.pdf\">Determining Qualifying Income for the Qualifying Free Zone Person<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">30\/05\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_2\">\n                    <td style=\"\">3<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-134-of-2023-on-the-on-the-general-rules-for-determining-taxable-income-for-corporate-tax-purposes.pdf\">General Rules for Determining Taxable Income<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">29\/05\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_3\">\n                    <td style=\"\">4<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-133-of-2023-on-business-restructuring-relief-for-corporate-tax-purposes.pdf\">Business Restructuring Relief<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">25\/05\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_4\">\n                    <td style=\"\">5<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-127-of-2023-on-unincorporated-partnership-foreign-partnership-and-family-foundation-for-the-purposes-of-federal-decree-law-no-47-of-2022.pdf\">Unincorporated Partnership, Foreign Parternship & Family Foundation<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">24\/05\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_5\">\n                    <td style=\"\">6<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-126-of-2023-on-the-general-interest-deduction-limitation-rule-for-the-purposes-of-federal-decree-law-no-47-of-2022.pdf\">General Interest Deduction Limitation Rule<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">23\/05\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_6\">\n                    <td style=\"\">7<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-125-of-2023-on-tax-group-for-the-purposes-of-federal-decree-law-no.pdf\">Tax Group<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">22\/05\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_7\">\n                    <td style=\"\">8<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-120-of-2023-on-the-adjustments-under-the-transitional-rules-for-the-purposes-of-federal-decree-law-no-47-of-2022.pdf\">Adjustments under the Transitional Rules<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">16\/05\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_8\">\n                    <td style=\"\">9<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-115-of-2023-on-private-pension-funds-and-private-social-security-funds-for-corporate-tax-purposes.pdf\">Private Pension Funds and Private Social Security Funds<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">10\/05\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_9\">\n                    <td style=\"\">10<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-116-of-2023-on-the-participation-exemption-for-corporate-tax-purposes.pdf\">Participation Exemption for Corporate Tax Purposes<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">10\/05\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_10\">\n                    <td style=\"\">11<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-114-of-2023-on-the-accounting-standards-and-methods-for-corporate-tax-purposes.pdf\">Accounting Standards and Methods<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">09\/05\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_11\">\n                    <td style=\"\">12<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/cabinet-decision-no-49-of-2023-corporate-tax-in-uae.pdf\">Taxability of Natural Persons<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">08\/05\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_12\">\n                    <td style=\"\">13<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-105-of-2023-for-the-purposes-of-federal-decree-law-no-47-of-2022.pdf\">Determination of the Conditions under which a Person may Continue to be Deemed as an Exempt Person<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">04\/05\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_13\">\n                    <td style=\"\">14<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/federal-decree-law-no-47-of-2022-on-the-taxation-of-corporations-and-businesses-1.pdf\">Taxation Of Corporations & Businesses<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">01\/05\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_14\">\n                    <td style=\"\">15<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-97-of-2023-for-the-purposes-of-federal-decree-law-no-47-of-2022.pdf\">Requirements for Maintaining Transfer Pricing Documentation <\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">27\/04\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_15\">\n                    <td style=\"\">16<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-82-of-2023-for-the-purposes-of-federal-decree-law-no-47-of-2022.pdf\">Categories of Taxable Persons Required to Prepare & Maintain Audited Financial Statements<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">10\/04\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_16\">\n                    <td style=\"\">17<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-83-of-2023-for-the-purposes-of-federal-decree-law-no-47-of-2022.pdf\">Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment of a Non-Resident Person<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">10\/04\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_17\">\n                    <td style=\"\">18<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/fta-decision-no-5-of-2023-on-the-conditions-for-change-in-tax-period.pdf\">Conditions for Change in Tax Period<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">07\/04\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_18\">\n                    <td style=\"\">19<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/fta-decision-no-6-of-2023-on-the-tax-deregistration-timeline.pdf\">Tax Deregistration Timeline<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">07\/04\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_19\">\n                    <td style=\"\">20<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/fta-decision-no-7-of-2023-on-the-provisions-of-exemption-from-corporate-tax.pdf\">Provisions of Exemption From Corporate Tax<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">07\/04\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_20\">\n                    <td style=\"\">21<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-37-of-2023-qualifying-public-benifit-entities.pdf\">Qualifying publice Benefit Entities<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">07\/04\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_21\">\n                    <td style=\"\">22<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-73-of-2023-on-small-business-relief.pdf\">Small Business Relief<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">03\/04\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_22\">\n                    <td style=\"\">23<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-68-of-2023-on-the-treatment-of-all-business-business-activity-conducted-by-government-entity-as-a-single-tax-person.pdf\">Treatment of all Business & Business Activity Conducted by Government Entity as a Single Tax Person<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">29\/03\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_23\">\n                    <td style=\"\">24<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/cabinet-decision-no-7-of-2023-cabinet-decision-states-the-applicable-fees-for-taxpayers-that-are-seeking-private-clarifications.pdf\">Applicable Fees for Private Clarifications<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">13\/03\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_24\">\n                    <td style=\"\">25<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/ministerial-decision-no-43-of-2023-concerning-exception-from-tax-registration-for-the-purpose-of-corporate-tax-law.pdf\">Exception from Tax Registration for the Purpose of Corporate Tax<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">10\/03\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_25\">\n                    <td style=\"\">26<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/implementation-ofcertain-provisions-of-cabinet-decision-no-85-of-2022-on-determination-of-tax-residency.pdf\">Implementation of Certain Provisions on Determination Of Tax Ressidency<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">22\/02\/2023<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_26\">\n                    <td style=\"\">27<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/cabinet-decision-no-116-of-2022-on-applicable-taxable-income-threshold-for-corporate-tax.pdf\">Applicable Taxable Income Threshold forCorporate Tax<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">30\/12\/2022<\/td>\n            <\/tr>\n            <tr id=\"table_3_row_27\">\n                    <td style=\"\">28<\/td>\n                    <td style=\"\"><a href=\"https:\/\/canzapsme.com\/wp-content\/uploads\/2023\/07\/cabinet-decision-no85-determination-of-tax-residency-corporate-tax-uae.pdf\">Determination Of Tax Residency<\/a><\/td>\n                    <td style=\"\">Corporate Tax<\/td>\n                    <td style=\"\">02\/09\/2022<\/td>\n            <\/tr>\n    <\/tbody>        <!-- \/Table body -->\n\n        \n    <\/table>\n\n        <span class=\"powered_by_link d-block m-l-10 m-t-10 m-b-10\">Generated by <a href=\"https:\/\/wpdatatables.com\" rel=\"nofollow\" target=\"_blank\">wpDataTables<\/a><\/span>\n<\/div><style>\ntable.wpDataTable { table-layout: fixed !important; }\ntable.wpDataTable td, table.wpDataTable th { white-space: normal !important; }\ntable.wpDataTable td.numdata { text-align: right !important; 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