UAE Tax Procedures amendments and new rules: every change since 2016

This Public Clarification provides comprehensive guidance on the definitions and distinctions between Free Zones and Designated Zones across three UAE tax regimes: Corporate...

This guide provides comprehensive guidance on the private clarification mechanism administered by the Federal Tax Authority (FTA) for taxpayers seeking official clarification...

This Decision establishes comprehensive procedures for the storage, movement, and disposal of seized and abandoned goods by the Federal Tax Authority. It applies specifically...

This Federal Tax Authority Decision establishes comprehensive rules and requirements for how taxable persons must maintain information contained in accounting records and...

This decision establishes the comprehensive framework and procedures for the Federal Tax Authority's issuance of clarifications and directives to taxpayers regarding federal...

This Federal Tax Authority Decision establishes the conditions under which the Authority may decline to refund residual amounts related to refund requests when a person is...

This comprehensive guide establishes the framework for the Federal Tax Authority's private clarification service, enabling eligible taxpayers to seek guidance on specific tax...

This Decision establishes the framework for extending deadlines for submitting Tax Assessment Review requests and Reconsideration requests under the UAE tax procedures regime....

The Federal Tax Authority (FTA) has established the Raqeeb Programme, a whistleblower mechanism mandated by the UAE's Cabinet of Ministers to receive and process leads relating...

This Public Clarification introduces and explains a new optional mechanism under Federal Decree-Law No. 28 of 2022 on Tax Procedures that allows persons to dispute tax...

This Public Clarification establishes a grace period during which registrants can update information in their tax records without incurring administrative penalties. Normally,...

This Federal Tax Authority Decision establishes comprehensive guidelines for refunding fees paid for private clarification requests when the Authority decides not to issue the...

This Decision establishes comprehensive professional standards and a black points system for tax agents registered with the Federal Tax Authority. It approves the Professional...

Federal Tax Authority Decision No. 15 of 2023 establishes mandatory Continuous Professional Development (CPD) requirements for natural person tax agents registered with the...

This FTA Decision establishes additional conditions that juridical persons must meet to be eligible for registration as Tax Agents under the UAE tax system. Issued pursuant to...

This Public Clarification informs persons of changes made in the new Cabinet Decision No. 74 of 2023 ('New Executive Regulation') which repealed Cabinet Decision No. 36 of 2017...

This comprehensive executive regulation implements Federal Decree-Law No. 28 of 2022 on Tax Procedures, establishing detailed operational procedures for tax administration in...

Federal Decree-Law No. 28 of 2022 establishes comprehensive tax procedures applicable to all tax laws in the UAE, replacing Federal Law No. 7 of 2017. The legislation regulates...

This Public Clarification provides detailed guidance on the redetermination of administrative penalties that were imposed before 28 June 2021 under Cabinet Decision No. 40 of...

This Cabinet Decision establishes comprehensive controls and procedures for the settlement, waiver, and refund of administrative penalties imposed under UAE tax laws. It...

This Public Clarification addresses amendments to Federal Law No. 7 of 2017 on Tax Procedures through Federal Decree-Law No. 28 of 2021, effective from 1 November 2021. The...

This Public Clarification provides detailed information on amendments introduced by Cabinet Decision No. 49 of 2021, which modified administrative penalties for violations of...

This Public Clarification provides detailed guidance on the redetermination of administrative penalties imposed before the effective date of Cabinet Decision No. 49 of 2021....

This Cabinet Decision establishes comprehensive fee structures for various services provided by the Federal Tax Authority. The decision sets specific fees ranging from AED 50...

This Cabinet Resolution establishes comprehensive requirements for multinational enterprise (MNE) groups with UAE tax resident Ultimate Parent Entities to submit...

This guide establishes professional standards and a code of ethics for tax agents operating in the UAE under Federal Law No. 7 of 2017 on Tax Procedures and its Executive...

This Cabinet Decision establishes comprehensive administrative penalties for violations of tax laws in the UAE, covering the Tax Procedures Law, Excise Tax Law, and Value Added...

This Federal Decree-Law establishes the Federal Tax Authority (FTA) as an independent federal entity with legal personality and financial and administrative independence. The...