UAE: Clarification to tax procedure rules regarding taxpayer objections and appeals

A clarification regarding a recent amendment to the tax procedure rules

A clarification regarding a recent amendment to the tax procedure rules

The tax authority issued a clarification regarding a recent amendment to the tax procedure rules.

The rules concerning tax procedures were amended, effective 1 November 2021. Read TaxNewsFlash

The clarification focused on two items relating to taxpayer objections and appeals:

  • Extending the deadline for objecting or appealing a decision or action of the tax authority
  • Removing a criterion that penalties must be paid before taxpayers can seek administrative review and requiring only partial payment of penalties before courts have jurisdiction

Read a November 2021 report prepared by the KPMG member firm in the United Arab Emirates


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