Tax Procedures Law

Article 34 — Article (34) Enforcement of the Committee's Decisions

Chapter Three: Objection Submitted to the Committee

1.Final decisions made by the Committee on disputes not exceeding AED (100,000) one hundred thousand dirhams shall be considered a writ of execution. 2.Decisions made on disputes exceeding AED (100,000) one hundred thousand dirhams shall be considered a writ of execution if they are not challenged before the Competent Court within a period of (40) forty Business Days from the date of the objection result Notification. 3.The Committee's final decisions having the force of the writ of execution shall be enforced by the enforcement judge of the Competent Court.

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