FTA Decision No. 15 of 2026: ninety Business Days to apply for exemption

What it is: The FTA's rules for applying to be exempt from Corporate Tax. It replaces FTA Decision No. 7 of 2023.
Who it affects: Persons who must apply to the FTA for exemption, such as pension and social security funds and qualifying investment funds.
From when: 15 September 2026.
What changes: The time to apply grows from 60 to 90 Business Days after the end of the Tax Period in which the conditions were met.

FTA Decision No. 7 of 2023 said

…shall apply for exemption ~~within 60 business days from~~ the end of the Tax Period in which the Person met the conditions for ~~exemption.~~

FTA Decision No. 15 of 2026 says

…shall apply for exemption after the end of the Tax Period in which the Person met the conditions for exemption, but no later than ninety (90) Business Days [after] the end of that Tax Period.

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