UAE Corporate Tax – Taxable Persons Required to Prepare and Maintain Audited Financial Statements
As per the UAE Ministerial Decision No. 82 of 2023 on the Determination of Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,
the following categories of Taxable Persons shall prepare and maintain audited financial statements:
Why Spectrum Auditing?
Spectrum Auditing will guide you with the laws and regulations of UAE, be it Corporate Tax (CT), Transfer Pricing (TP), Ultimate Beneficiary Owner (UBO), Anti Money Laundering (AML), etc after reviewing your business. Being a pioneer in the field of auditing, accounting, taxation and advisory services, we ensure we keep track of all the changes that are taking