Article 11 – Taxable Person[1][2]
- Corporate Tax shall be imposed on a Taxable Person at the rates determined under this Decree-Law.
- For the purposes of this Decree-Law, a Taxable Person shall be either a Resident Person or a Non-Resident Person.
- A Resident Person is any of the following Persons:
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- A juridical person that is incorporated or otherwise established or recognised under the applicable legislation of the State, including a Free Zone Person.
- A juridical person that is incorporated or otherwise established or recognised under the applicable legislation of a foreign jurisdiction that is effectively managed and controlled in the State.
- A natural person who conducts a Business or Business Activity in the State.
- Any other Person as may be determined in a decision issued by the Cabinet at the suggestion of the Minister.
- A Non-Resident Person is a Person who is not considered a Resident Person under Clause 3 of this Article and that either:
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- Has a Permanent Establishment in the State as under Article 14 of this Decree-Law.
- Derives State Sourced Income as under Article 13 of this Decree-Law.
- Has a nexus in the State as specified in a decision issued by the Cabinet at the suggestion of the Minister.
- A branch in the State of a Person referred to in Clause 3 of this Article, shall be treated as one and the same Taxable Person.
- The Cabinet shall, upon a suggestion of the Minister and in coordination with the relevant competent authorities, issue a decision specifying the categories of Business or Business Activity conducted by a resident or non-resident natural person that are subject to Corporate Tax under this Decree-Law.[3]
[1] Determination of Tax Residency : Cabinet Decision No. 85 of 2022 – Issued 2 Sept 2022 (Effective 1 Mar 2023)
[2] Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency : Ministerial Decision No. 27 of 2023 – Issued 22 Feb 2023 (Effective 1 March 2023)
