ℹī¸ Fast-loading version for search engines - Click here for the interactive version
Document Type: Tax Law Article
Law: CIT (FDL No 47 of 2022)
Article Number: 19
Country: đŸ‡ĻđŸ‡Ē UAE
Location: Chapter 5 - Free Zone Person
Order: 19

Article 19 - Election to be Subject to Corporate Tax

Chapter 5 - Free Zone Person

Article 19 - Election to be Subject to Corporate Tax

  1. A Qualifying Free Zone Person can make an election to be subject to Corporate Tax at the rates specified under Clause 1 of Article 3 of this Decree-Law.

  2. The election under Clause 1 of this Article shall be effective from either of:

    1. The commencement of the Tax Period in which the election is made.

    2. The commencement of the Tax Period following the Tax Period in which the election was made.