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Document Type: Tax Law Article
Law: CIT (FDL No 47 of 2022)
Article Number: 2
Country: 🇦🇪 UAE
Location: Chapter 2 - Imposition of Corporate Tax and Applicable Rates
Order: 2

Article 2 - Imposition of Corporate Tax

Chapter 2 - Imposition of Corporate Tax and Applicable Rates

Article 2 - Imposition of Corporate Tax

Corporate Tax shall be imposed on Taxable Income, at the rates determined under this Decree-Law, and payable to the Authority under this Decree-Law and the Tax Procedures Law.