Is Form 10F mandatory for all non-residents?

Yes, non-residents who wish to claim DTAA benefit must file Form 10F online every financial year.

Can a non-resident without a PAN file Form 10F?

Yes. Non-residents without a PAN who are not required to obtain one can file Form 10F through an alternate e-verification process.

Is Form 10F required every year?

Yes. Form 10F must be filed for each financial year in which the non-resident earns income from India and wishes to claim Treaty benefit.

What is the penalty for not filing Form 10F?

If Form 10F is not filed, the Indian payer must deduct TDS at the domestic rate of 20% plus surcharge rather than the lower DTAA rate.

Can Sorting Tax file Form 10F on my behalf?

Yes. Sorting Tax provides end-to-end assistance including PAN procurement, Digital Signature, TRC review and online Form 10F filing.

Home » UAE Corporate Tax » UAE Corporate Tax Law and Updates 2023

UAE Corporate Tax Law and Updates 2023

UAE Corporate Tax Law is to be effective from June 1st, 2023 in the UAE. There have been several decisions and updates by the Cabinet, Ministry of Finance, and Federal Tax Authority for the same. To not miss an update, we have provided a comprehensive table with all the latest notifications, decisions, etc. on the UAE Corporate Tax Law.

Notification No.	Update	Issuing Authority
47 of 2022	UAE Corporate Tax Law	Federal Tax Authority
–	Explanatory Guide on the UAE Corporate Tax Law	Federal Tax Authority
116 of 2022	Determination of Annual Income Subject to Corporate Tax	UAE Cabinet
43 of 2023	Exemption from Tax Registration	Ministry of Finance
27 of 2023	Determination of Tax Residency	Ministry of Finance
73 of 2023	Small Business Relief	Ministry of Finance
37 of 2023	Qualifying Public Benefit E ntity	UAE Cabinet
83 of 2023	Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person	Ministry of Finance
82 of 2023	Audited Financial Statements	Ministry of Finance
105 of 2023	Conditions under which a Person may Continue to be Deemed as an Exempt Person, or Cease to be Deemed as an Exempt Person from a Different Date	Ministry of Finance
97 of 2023	Maintaining Transfer Pricing Documentation	Ministry of Finance
49 of 2023	Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person	UAE Cabinet
114 of 2023	Accounting Standards and Methods	Ministry of Finance
115 of 2023	Private Pension Funds and Private Social Security Funds	Ministry of Finance
116 of 2023	Participation Exemption	Ministry of Finance
6 of 2023	Tax Deregistration Timeline	Federal Tax Authority
5 of 2023	Change in Tax Period	Federal Tax Authority
68 of 2023	Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person	Ministry of Finance
120 of 2023	Adjustments Under the Transitional Rules	Ministry of Finance
125 of 2023	Tax Group	Ministry of Finance
126 of 2023	General Interest Deduction Limitation Rule	Ministry of Finance
127 of 2023	Unincorporated Partnership, Foreign Partnership and Family Foundation	Ministry of Finance
132 of 2023	Transfers Within a Qualifying Group	Ministry of Finance
133 of 2023	Business Restructuring Relief	Ministry of Finance
134 of 2023	General Rules for Determining Taxable Income	Ministry of Finance
139 of 2023	Regarding Qualifying Activities and Excluded Activities	Ministry of Finance
55 of 2023	Determining Qualifying Income for the Qualifying Free Zone Person	UAE Cabinet

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UAE Corporate Tax Law and Updates 2023

UAE Corporate Tax Law

Explanatory Guide on the UAE Corporate Tax Law

Determination of Annual Income Subject to Corporate Tax

Exemption from Tax Registration

Determination of Tax Residency

Small Business Relief

Qualifying Public Benefit E ntity

Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person

Audited Financial Statements

Conditions under which a Person may Continue to be Deemed as an Exempt Person, or Cease to be Deemed as an Exempt Person from a Different Date

Maintaining Transfer Pricing Documentation

Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person

Accounting Standards and Methods

Private Pension Funds and Private Social Security Funds

Participation Exemption

Tax Deregistration Timeline

Change in Tax Period

Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person

Adjustments Under the Transitional Rules

Tax Group

General Interest Deduction Limitation Rule

Unincorporated Partnership, Foreign Partnership and Family Foundation

Transfers Within a Qualifying Group

Business Restructuring Relief

General Rules for Determining Taxable Income

Regarding Qualifying Activities and Excluded Activities

Determining Qualifying Income for the Qualifying Free Zone Person

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