esr_status
Check the current status of UAE Economic Substance Regulations for financial years 2019-2022, including live obligations and penalties, and the exemption after 31 December 2022.
Instructions
Return the current status of UAE Economic Substance Regulations.
ESR is not required for financial years ending after 31 December 2022 per Cabinet Decision 98 of 2024. Obligations and penalties for in-scope financial years ending from 2019 through 2022 remain live, and penalties already imposed for those periods are not refundable.
Input Schema
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Output Schema
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