ESR Downloads Home Downloads ESR Downloads ESR Downloads contains multiple file and PDFs Related To ESR law by Ministry of finance (MOF). ESR Appeal User Guide Issued by FTA Read More Economic Substance Regulations Frequently Asked Questions Read More Economic Substance Ministerial Resolution No 129 of 2021 Read More Terms & conditions to apply in ESR portal Read More Notice regarding ESR Filing Requirements and Deadlines Read More ESR Notice of COVID-19 Read More Economic Substance Relevant Activities Summary Table Read More Economic Substance Report template Read More Economic Substance Report Guidance Read More Economic Substance Notification template Read More Economic Substance Notification Guidance Read More Economic Substance Flowchart UAE Read More Ministerial Decision 100 of 2020 ESR Guidance and Relevant Activities Guide Issued 19 August 2020 Read More New Cabinet Resolution No 57 of 2020 revoking Cabinet Resolution No 31 of 2019 Read More