This Decision outlines the specific timelines for tax compliance requirements applicable to Qualifying Investment Funds (QIFs), Real Estate Investment Trusts (REITs), and their investors under Federal Decree-Law No. 47 of 2022. It clarifies registration deadlines for non-resident investors with nexus in the UAE, filing and payment due dates for Tax Returns, and information sharing obligations for QIFs and REITs. The Decision specifically implements provisions related to Articles 51, 52, and 53 of the Corporate Tax Law, ensuring alignment with Cabinet Decisions No. 34 and No. 35 of 2025 regarding exemptions and nexus determinations.