Qualifying public benefit entities are established for the welfare of the public and society, focusing on activities which contribute to the fabric of the UAE. This implementing decision is designed to reflect these entities’ important role in the UAE.

To be eligible for this exemption, these entities must:

• Meet the conditions under Article (9) of the Corporate Tax Law and they must continue to comply with all relevant federal and local laws and notify the Ministry of Finance of any changes occurring to these entities that impact their status as a Qualifying Public Benefit Entity
• Register in the Federal Tax Authority and obtain a Tax registration number for Corporate Tax purposes.
• The Cabinet may amend the schedule of Qualifying Public Benefit Entities at the (suggestion of the Minister by modifying, adding, or removing entities.
• An entity that is listed in the schedule annexed to the decision must make a (notification of any change occurring to the entity that impact the entity’s continuity in meeting the conditions set out in this Decision and the Corporate Tax Law.
• Various reporting obligations apply to Qualifying Public Benefit Entities, principally — to check that they continue to meet the criteria for approval.