Taxable Person under Corporate Tax in UAE
Person has been defined as any natural person or juridical person under Corporate Tax Decree-Law.
Taxable Person has been defined as a Person subject to Corporate Tax in the State under Corporate Tax Decree-Law.
Taxable Person could be be either a Resident Person or a Non-Resident Person.
In simple words it would mean a taxable person is a resident or non resident natural or juridical person to whom the provision of the UAE Corporate Tax are applicable.
- Resident natural person (subject to the provisions under the corporate tax in UAE)
- Resident juridical person (subject to the provisions under the corporate tax in UAE)
- Non resident natural person (subject to the provisions under the corporate tax in UAE)
- Non resident juridical person (subject to the provisions under the corporate tax in UAE)