Federal Administrative Decision No. 5/2025 On Determining the Tax Compliance Requirements for Joint Ventures, Foreign Partnerships, and Family Foundations for the Purposes of Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses and Its Amendments

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Abrogating:

Federal Administrative Decision No. 16/2023 dated 15/12/2023

The Chairman of the Board of Directors of the Federal Tax Authority,

Pursuant to the perusal of the Constitution;

Federal Decree-Law No. 13/2016 on the Establishment of the Federal Tax Authority, and its amendments;

Federal Decree-Law No. 28/2022 on Tax Procedures, and its amendments;

Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses, and its amendments;

Cabinet Decision No. 74/2023 on the Implementing Regulation of Federal Decree-Law No. 28/2022 on Tax Procedures;

Decision of the Chairman of the Board of Directors No. 9/2021 on the Delegation of the Deputy Chairman of the Board of Directors of the Federal Tax Authority;

Ministerial Decision No. 261/2024 on Joint Ventures, Foreign Partnerships, and Family Foundations for the Purposes of Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses;