GTL Summary:

Article 53 establishes the framework for determining tax residency in the UAE. It delegates authority to the Cabinet, which, acting on a suggestion from the Minister, is responsible for issuing a decision that outlines the specific conditions for a person to be considered a Tax Resident. This definition is applicable for the purposes of the Tax Law and any international agreements or arrangements to which the State is a party. The Article further mandates that the Federal Tax Authority (FTA) is the competent body to issue a Tax Residency Certificate to a qualifying Tax Resident, adhering to provisions set out in a Cabinet decision.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 53
Country: 🇦🇪 UAE
Location: Title 6 - General Provisions &rsaquo; Chapter 3 - Miscellaneous Provisions
Order: 53
Last updated at: 2026-02-20 14:31:33 UTC

Title 6 - General Provisions

Chapter 3 - Miscellaneous Provisions

Article 53 - Tax Resident

The Cabinet shall, according to a suggestion by the Minister, 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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