This decision sets Corporate Tax registration and exemption application rules for Persons under paragraphs (e) to (i) of Article 4(1) of the Corporate Tax Law. Registration follows the timelines in FTA Decision No. 3 of 2024, after which eligible Persons apply for exemption within ninety Business Days after the relevant Tax Period ends, with extended deadlines to 31 October and 31 December 2026 in specified retrospective cases. The exemption applies from the start of that Tax Period unless the Authority sets another date. It repeals FTA Decision No. 7 of 2023 from 15 September 2026.