Can I read Ministerial Decision No. 84 of 2025 on EtoBox?

Ministerial Decision No. 84 of 2025 by hmhmd524751 is a document available to read on EtoBox.

What is Ministerial Decision No. 84 of 2025 about?

Ministerial Decision No. 84 of 2025 outlines the requirements for preparing and maintaining audited financial statements under the Corporate Tax Law for taxable persons and qualifying free zone persons with revenue exceeding AED 50 million. It specifies that tax groups must prepare special purpose financial statements and includes provisions for non-resident persons. The decision will apply to tax periods starting on or after January 1, 2025, and repeals the previous Ministerial Decision No. 82 of 2023 for

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hmhmd524751

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EN