I'm in an unincorporated partnership with someone else — is corporate tax assessed on me or on the partnership?

The legal default is that an unincorporated partnership — one without a separate legal personality of its own, such as a general partnership — is not itself a taxable person; the law treats it as fiscally transparent. Each partner takes their proportionate share of the partnership's income and expenses and adds it to their own taxable income, according to their agreed ownership share. Where shares aren't clearly agreed, income and expenses are split equally among the partners.

There is an important exception, though: the partnership can submit a formal application to the Federal Tax Authority to instead be treated as a taxable person in its own right — an "opaque" partnership — in which case the partnership itself carries the tax liability rather than the individual partners. The application must be filed before the end of the relevant tax period, and the partners choose whether the effect starts from the beginning of that period or the following one. This choice reshapes the compliance and filing obligations entirely, so its impact on every partner needs to be studied before applying, not after. RASEEKH walks partnership clients through the practical effect of that election before it creates any obligation.