Public Consultation Document (‘the document’) released by the UAE Ministry of Finance (‘MOF’). This document contains information on the proposed UAE CT regime and it is released for the purposes of obtaining inputs from the businesses. Through this document, MOF intends to seek views on UAE CT’s main features and its implementation.

The prescribed process of providing comments in this regard, is mentioned below:

Comments should be submitted only through the link ( provided.

  • Clear and concise comments with examples, data or other information to be provided (wherever possible).
  • Comments should be focused on aspects of the proposed CT regime that may help to reduce compliance cost and complexity, and improve certainty for both businesses and the tax administration.
  • Section wise comments (based on the sections as per the document) to be provided in the prescribed online form.
  • Comments on other areas, including areas that are otherwise not covered in the document can also be provided in ‘Other’ section.
  • Last date of submitting the comments on this document is 19th May 2022.

It is clarified by the MOF that this document does not reflect final view of the UAE Government with respect to the proposed UAE CT regime and it is not intended to comprehensively address all possible aspects of the proposed regime. Further, MOF has also stated that the document should not be used or relied upon to make individual or business decisions as it does not represent the final legislation.

MOF will provide further information on the technical details and other specifics of the UAE Corporate Tax regime in due course.


You may email us or can contact any of our team members relating to your queries on this subject:

Stany Pereira
Managing Partner
Sarika Dhameja
Associate Partner
Ronak Desai
Radhika Doshi
Assistant Manager