Understanding Ministerial Decision No. 82 of 2023: Who Needs to Prepare Audited Financial Statements for UAE Corporate Tax Law?
The United Arab Emirates (UAE) has a well-established taxation system that aims to create a stable and sustainable economy while ensuring social development. As part of this system, the Minister of State for Financial Affairs has issued Ministerial Decision No. 82 of 2023, which outlines the categories of taxable persons required to prepare and maintain […]