Council of Ministers Decision No. (37) of 2023

Regarding Qualified Public Benefit Entities for the Purposes of Federal Decree-Law (47) of 2022 Concerning Corporate and Business Tax

Article (1)


The words and phrases mentioned in this decision will have the same meanings specified in Federal Decree-Law No. (47) of 2022 regarding corporate and business tax (referred to in this decision as the “corporate tax law”), unless the context requires otherwise.

Article (2)

Qualified public benefit entities

(1) The entities specified in the table attached to this decision are qualified public interest entities for the purposes of the corporate tax law.

(2) The government agencies must notify the Ministry of any changes that occur to the public interest entities mentioned in the table attached to this decision, which affect their continuity in fulfilling the conditions stipulated in the Companies Tax Law. The notification must be in the form and method specified by the Ministry and within (20) twenty working days from No changes occur.

Article (3)

Amendment of the Public Benefit Entities Schedule

(1) Any government entity may submit a request to the Ministry to propose any amendment, whether by addition or deletion, to the schedule attached to this decision in the form and manner specified by the Ministry, provided that the Ministry is provided with any data, documents and information it may require to decide on the application.

(2) The Council of Ministers, based on the Minister’s proposal, may make any amendment to this decision and the schedule attached to it, whether by addition or deletion.

Article (4)

Request information

(1) The qualified public benefit entity shall provide the Ministry and the Authority with all relevant documents, data and information for the purposes of verifying that the qualified public interest entity fulfills the requirements stipulated in the Companies Tax Law.

(2) All government agencies in the country must cooperate fully with the Ministry and the Authority for the purpose of providing them with all data, documents and information related to qualified public interest agencies and their activities.

(3) The Ministry and the Authority, for the purposes of implementing the provisions of this Resolution, may exchange data, information and documents between them in relation to any qualified public benefit entity and its activities.

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