UAE: Amended tax procedures provisions

Amended provisions will become effective from 1 March 2023.

Amended provisions will become effective from 1 March 2023.

The president of the United Arab Emirates issued Federal Decree-Law No. (28) of 2022 to amend the Federal Decree-Law No. 7 of 2017 (as amended by Federal Decree-Law No. 28 of 2021) on tax procedures. The amended provisions will become effective from 1 March 2023.

The amended provisions include:

  • Definitions
  • Scope of application of the law
  • Language
  • The legal representative
  • Voluntary disclosure
  • The right of the tax authority to perform a tax audit
  • Tax assessment
  • Administrative penalties assessment
  • Tax crimes and its penalties
  • Procedures and measures (new)
  • Reconciliation of tax evasion crimes (new)
  • Request a tax assessment review (new)
  • Application for reconsideration
  • Procedures for application for reconsideration
  • Procedures of the committee
  • Extension of timeframes (new)
  • Tax refund procedures
  • Collection of payable tax and administrative penalties
  • Statute of limitation
  • Tax resident
  • Cancellations

Read a November 2022 report prepared by the KPMG member firm in the United Arab Emirates

 

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