UAE: New framework for tax system - KPMG Global
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UAE: New framework for tax system

UAE: New framework for tax system

A new law establishes the foundation for the tax system in the UAE.


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Federal Law No. (7) of 2017 on Tax Procedures concerns tax procedures related to the administration, collection, and enforcement of tax. It also addresses the authority of the tax administration as well as the rights and obligations of taxpayers and their agents. 

With the tax procedures law, there is a requirement for any person conducting business in the UAE to keep accounting records and commercial books as well as any tax-related information. 

Other laws are expected to be published to cover specific taxes (such as value added tax (VAT) and excise tax). The date for implementation of a VAT regime in the UAE is still scheduled for 1 January 2018.


Read an August 2017 report prepared by the KPMG member firm in the UAE

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