This decision clarifies the tax status of an Unincorporated Partnership that elects to be treated as a Taxable Person, per Clause (8) of Article 16 of the Corporate Tax Law. Upon submitting an application and receiving approval from the Federal Tax Authority (FTA), the partnership is legally deemed to be both a juridical person and a Resident Person for all purposes of the Corporate Tax Law. This legally establishes the partnership as a distinct entity for tax purposes, subjecting it to the standard corporate tax framework. The decision is effective from 1 June 2023.