Cabinet Decision No. 100 of 2024 on the Executive
Regulation of Federal Decree-Law No. (8) of 2017 recently
issued, which revoked Cabinet Decision No. 52 of 2017 on
the Executive Regulation of Federal Law No. (8) of 2017
and its amendments (Old Executive Regulation) have
brought about major changes to Executive Regulations in
the last seven years.
The Federal Tax Authority has carried out changes
considering the business scenario and manner in and
around UAE and shall be effective from 15 November
2024. However, few of the regulations shall be effective
retrospectively.