26 أغسطس 2026 11:09 صباحًا
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آخر تحديث:
26 أغسطس 11:12 2026
In a significant move aimed at promoting international tax transparency, the UAE’s Ministry of Finance has issued Ministerial Decision No. 133 for 2026. This decision outlines the requirements for entities to submit the Second Pillar Reporting and the procedures involved, effective from 1 January 2025.
Objective of the Decision
This ministerial decision is part of the UAE’s ongoing commitment to implement the Second Pillar requirements. It reflects the country’s dedication to enhancing global tax transparency while providing greater certainty and clarity to multinational enterprises regarding their reporting obligations.
Reporting Obligations for Multinational Enterprises
The decision delineates the reporting requirements for multinational enterprises operating within the UAE, aligning with the supplemental tax framework established by the Cabinet Resolution No. 142 of 2024. This framework aims to counteract base erosion and profit shifting, as outlined by the OECD and G20’s global rules on the Second Pillar.
Entities Required to Report
According to the new regulations, the following entities will be obligated to submit the Second Pillar Reporting to the Federal Tax Authority:
- All member entities operating within the state, excluding any investment entities.
- Joint ventures and subsidiaries present in the UAE.
- Any member entity classified as a reverse hybrid entity established under the laws of the UAE.
Submission Process
The decision permits the Second Pillar Reporting to be submitted either by the member entity or joint venture directly or by a local entity appointed to act on their behalf.
Effective Date
The ministerial decision will be applicable to financial years beginning on or after 1 January 2025, marking a critical step forward in the UAE’s tax landscape.