GTL Summary:

Article 53 of the Tax Procedures Law grants the Cabinet the authority to determine the criteria for tax residency in the UAE. Acting upon a suggestion from the Minister, the Cabinet is empowered to issue a decision that outlines the specific conditions a person must meet to be classified as a Tax Resident. This definition is crucial for the application of domestic tax laws and any international tax treaties or arrangements to which the State is a party. The Article further stipulates that the Federal Tax Authority is responsible for issuing a Tax Residency Certificate to qualifying Tax Residents, adhering to provisions set out in a Cabinet decision.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 53
Country: 🇦🇪 UAE
Location: Part 6 - General Provisions &rsaquo; Chapter 3 - Miscellaneous Provisions
Order: 53
Last updated at: 2025-12-19 09:23:02 UTC

Part 6 - General Provisions

Chapter 3 - Miscellaneous Provisions

Article 53 - Tax Resident

The Cabinet- according to a suggestion by the Minister - shall issue a decision setting out the conditions based on which a Person may be considered a Tax Resident, for the purposes of the Tax Law or any agreement or arrangements to which the State is a party.
The Authority shall issue the Tax Residency Certificate to the Tax Resident in accordance with the provisions set out in a decision by the Cabinet .

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