阿联酋更新了公司税法(2025年12月15日),澄清了信贷命令和退税规则。 UAE updates corporate tax law Dec. 15, 2025, clarifying credit order and refund rules.

阿联酋颁布了一项于2025年12月15日生效的联邦法令,修订了《2022年公司税法》,以澄清适用税收抵免和奖励措施的命令:首先预扣税款抵免,然后是外国税收抵免,然后是内阁批准的其他奖励措施。 The UAE has issued a Federal Decree-Law effective December 15, 2025, amending its 2022 Corporate Tax Law to clarify the order for applying tax credits and incentives: first withholding tax credits, then foreign tax credits, followed by other Cabinet-approved incentives. 企业现在可以根据内阁规定的条件,对未用信贷要求退款。 Businesses may now claim refunds for unused credits under conditions set by the Cabinet. 联邦税务局有权根据内部委员会的决定,从公司或上调税收中扣留资金,以支付核准的索赔。 The Federal Tax Authority is authorized to withhold funds from corporate or top-up tax revenues to pay approved claims, following internal board decisions. 改革的目的是提高纳税结算的明晰度和行政效率。 The changes aim to improve clarity and administrative efficiency in tax settlements.