Source / pinned edition
قرار وزاري رقم (229) لسنة 2025 في شأن الأنشطة المؤهلة والأنشطة المستبعدة لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022
Source of package ae.corpus.corporate_tax · 229/2025
- work
- urn:ae:corpus:clir:corporate_tax#AE_MD_229_2025
- number
- 229/2025
- kind
- urn:ae:corpus:clir:corporate_tax#resolution
Арабский подлинник (PDF сайта FTA): закреплён БАЙТАМИ, текстовый слой переставляет лигатуры и срезом не служит; издано 28.08.2025, применяется к периодам с 01.06.2023 (ст. 7) и отменяет решение 265/2023 (ст. 6): с даты издания это единственное действующее решение о de minimis
- edition
- urn:ae:corpus:clir:corporate_tax#AE_MD_229_2025_AR
- language
- ar
- officiality
- official
- materialisation
- PINNED_UNOFFICIAL_COPY
- life cycle
- adopted: 2025-08-28; in_force: [object Object]
Publications
| URI | Type | documentHash | Retrieved |
|---|---|---|---|
| https://tax.gov.ae/Datafolder/Files/Pdf/2025/MD-No-229-Ar.pdf | application/pdf | sha256:f9a7de5eeacdc0ec047ffc1e6b97cd95d11c8a4bb41a62544b7b44eb5d0bfea3 | 2026-09-14T12:05:00Z |
Fragments — 0
Неофициальный английский перевод министерства финансов (PDF сайта FTA, «This is not an official translation»); издано 28.08.2025, применяется к периодам с 01.06.2023 (ст. 7) и отменяет решение 265/2023 (ст. 6): с даты издания это единственное действующее решение о de minimis
- edition
- urn:ae:corpus:clir:corporate_tax#AE_MD_229_2025_EN
- language
- en
- officiality
- translation
- materialisation
- PINNED_UNOFFICIAL_COPY
- life cycle
- adopted: 2025-08-28; in_force: [object Object]
Publications
| URI | Type | documentHash | Retrieved |
|---|---|---|---|
| https://tax.gov.ae/Datafolder/Files/Pdf/2025/MD-No-229.pdf | text/plain; charset=utf-8 | sha256:316c28cdb7ad2c45f6a80d62a963a5ae33d458901bb1ebb509480ef3c56f3917 | 2026-09-14T12:05:00Z |
Fragments — 4
article/3 · article · referenced by: 5
en · translation · sha256:07db260d5838b5f0386faf6b020be933ff5525a60687069093ec38b2a11cd974
Article 3 – De Minimis Requirements
For the purposes of Article (4) of Cabinet Decision No. 100 of 2023 referred to above, the de
minimis requirements shall be considered satisfied where the non-qualifying Revenue derived
by the Qualifying Free Zone Person in a Tax Period does not exceed 5% (five percent) of the total
Revenue of the Qualifying Free Zone Person in that Tax Period or AED 5,000,000 (five million
dirhams), whichever is lower.Referencing norms: DeMinimisFailedByAmount, DeMinimisFailedByShare, DeMinimisRevenueAmount/value/urn%3Aae%3Acorpus%3Aclir%3Acorporate_tax%3Aparam%3Ade-minimis-revenue-amount%23pinned/definition, DeMinimisRevenuePercent/value/urn%3Aae%3Acorpus%3Aclir%3Acorporate_tax%3Aparam%3Ade-minimis-revenue-percent%23pinned/definition, DeMinimisSatisfied
article/5 · article · referenced by: 4
en · translation · sha256:d41bff95af971b6d01ee9fda1c256b5ad738195a0596ef9e4d3c646b46df222f
Article 5 - Other Conditions
1. In addition to the conditions set out in Clause (1) of Article (18) of the Corporate Tax Law, a
Qualifying Free Zone Person must meet the following two conditions:
a. Its non-qualifying Revenue does not exceed the de minimis requirements set out in Article
(3) of this Decision.
b. It prepares audited financial statements in accordance with Ministerial Decision No. 84 of
2025 referred to above and any decision that amends or replaces it.
2. A Qualifying Free Zone Person that at any particular time during a Tax Period fails to meet
any of the conditions set out in Clause (1) of Article (18) of the Corporate Tax Law and this
Decision and any other conditions prescribed by the Minister shall cease to be a Qualifying
Free Zone Person from the beginning of the relevant Tax Period and for the subsequent (4)
four Tax Periods.Referencing norms: QualifyingFreeZonePerson, StatusLostByDeMinimis, StatusLostForFourPeriods, StatusLostNotQfzp
article/6 · article
en · translation · sha256:f779cae0d7c3d67fe8475a48cf635fc419e6a90f5b29b580b246435df8b6cfb8
Article 6 - Repeals
Ministerial Decision 265 of 2023 referred to above shall be repealed.article/7 · article
en · translation · sha256:762e0060535c14ebf1dbe969978bcfaf0a1c770434fd500fcd3ca6746cef9129
Article 7 - Publication and Application of this Decision
This decision shall be published and shall come into effect on 1 June 2023.The hash beside the text is the sha256 of its exact bytes. It is the check that the text shown matches the one pinned in the package: a divergence fails the oracle’s static analysis.