01
Document overview
A consolidated overview of procedures covering voluntary disclosures, credit-balance refunds, government disclosures and extended record retention.
- Amendment effective 1 April 2026.
- Voluntary disclosures and refunds clarified.
- Record retention may be extended.
02
Scope and exclusions
Applies to
Applies across federal taxes and FTA procedures; the base regulation mainly applies from 1 August 2023 and Decision 17/2026 from 1 April 2026.
Limitations and exclusions
Does not replace the Tax Procedures Law or tax-specific rules; retention periods may be extended for a refund, audit or seizure.
03
Document text
This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
04
Publication status
Source and translation status
The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Legal review
Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026
Republication status
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
Change history
- 23 March 2026 — Decision 17/2026 issued; effective 1 April 2026.
- Reviewed 13 September 2026
06
Official primary source
Cabinet Decision No. 74 of 2023 · amended by No. 17 of 2026
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
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