Tax Procedures Law — articles 1–59

For the purpose of applying the provisions of this Decree-Law, the following words and expressions shall have the meanings assigned thereto respectively, unless the context requires otherwise: State: The United Arab Emir…

This Decree-Law is intended to: 1.Regulate rights and obligations of the FTA, Taxpayers and any other Person dealing with the FTA, in compliance with the provisions of this Decree-Law or the Tax Law. 2.Regulate common pr…

Any Person that carries out any business or is subject to an obligation under the Tax Law shall keep records for their accounting activities and commercial books, as well as any tax-related information as determined by t…

1. The Minister shall issue the resolutions required for implementing the E-Invoicing System, determining its effective date, and the requirements and provisions required for carrying out the relevant controls, rules and…

1.Every Person shall submit the Tax Return as well as data, information, records and documents related to the Tax they are obligated or required to submit to the FTA in Arabic. 2.Notwithstanding the provisions of Clause …

1.The Taxable Person may submit the registration application to the FTA pursuant to the provisions set forth in the Tax Law. 2.The Registered Person shall: a.Include its Tax Registration Number in all communications and …

The Legal Representative shall: 1.Notify FTA of his appointment, within twenty (20) Business Days from the appointment date, according to the procedures defined by the Executive Regulations; 2.Submit Tax Returns to FTA o…

1.Every Taxable Person shall: a.Prepare and submit the Tax Return to FTA pursuant to the provisions of this Decree-Law and the Tax Law; and b.Pay any Payable Tax within the time limit set forth in this Decree-Law and the…

1.The Taxable Person shall, upon the payment of any amount to FTA, determine the type of Tax and the Tax Period related to such amount, and FTA shall allocate the paid amount accordingly. 2.When the Taxable Person pays a…

1.If the Taxable Person finds out that the Tax Return submitted to FTA or the Tax Assessment issued by FTA is incorrect in a way which causes the Payable Tax according to the Tax Law be calculated in an amount less than …

1.FTA shall notify the Person of any decisions or procedures through their address registered with the FTA. 2.The Person shall be deemed to have been notified of any decision and has received any communications if the FT…

1.FTA shall create a Tax Agent Register. 2.Any Person may operate as a Tax Agent in the State only after fulfilling the registration conditions, being registered in the Register and obtaining the license from the compete…

1.The Executive Regulations shall determine the conditions, controls and procedures for registration, suspension of registration and deregistration of the Tax Agent in the Register, as well as rights and obligations of t…

1.The Person may appoint a Tax Agent to act on its behalf and in its name in respect of its obligations on Tax affairs under this Decree-Law or the Tax Law, without prejudice to the liability of such Person under this De…

1.The Tax Agent shall retain the information, documents, records and data related to any Person represented or that had been represented by the Tax Agent, within the period and in such manner as described in the Executiv…

1.FTA may conduct a Tax Audit of any Person in order to verify the compliance with the provisions set forth in this Decree-Law and the Tax Law. 2.FTA shall notify the Person of a Tax Audit at least (10) ten days prior to…

A Tax auditor may, while conducting the Tax Audit, access to original records or photocopies thereof and take samples of goods, devices or other assets from the business place of the Person subject to the Tax Audit or th…

A Tax Audit shall be conducted during the normal business hours of FTA. If necessary, the audit may be conducted beyond such times under extraordinary circumstances by a decision of the Director-General or his representa…

Without prejudice to the provisions of Article (46) hereof, FTA may audit any matter that had already been audited if new information comes out that may affect the outcome of the Tax audit; provided that such audit shall…

Any Person subject to a Tax Audit or their Tax Agent or legal representative shall be required to provide all facilities and possible assistance to the Tax auditor in order to enable him to perform his job.

A Person subject to a Tax audit shall have the right to: 1.Request Tax auditors to show their professional ID cards; 2.Obtain a copy of the Tax audit Notification; 3.Attend the Tax audit conducted outside FTA; and 4.Obta…

1.FTA shall notify the Person subject to Tax Audit of the Tax Audit outcome within the time limit and according to the procedures determined by the Executive Regulations. 2.The Person subject to Tax audit may access to a…

1.FTA shall issue a Tax Assessment to determine the value of the Payable Tax, Refundable Tax or any other matters specified by the Tax Law or the Executive Regulations, and shall notify the Taxpayer of the same within (1…

1.FTA shall issue an assessment of Administrative Fines and inform the Person of same within (5) five Business Days in respect of any of the following violations: a.The Person that carries out business or is subject to a…

1.The penalties set forth herein shall not prejudice to any severer penalty stipulated in any other law. 2.A prison sentence and/or a fine not less than the evaded Tax amount and not more than (3) three times the amount …

1.A criminal action may be instituted against the crimes set forth in this Decree-Law or the Tax Law only based on a written application from the Director-General. 2.Without prejudice to the cases in which the Law requir…

1.Before a criminal action is instituted, FTA may enter into reconciliation on Tax Evasion crimes and the deliberate abstention from the payment of the Administrative Fines set forth in this Decree-Law or the Tax Law aga…

1.Without prejudice to the provisions of Article (29) hereunder, any Person may submit an application to FTA for reviewing the Tax Assessment or part thereof issued against the same and any associated Administrative Fine…

1.Any Person may submit an application to FTA for reconsideration of any decision or part thereof issued by FTA against such Person. The application shall be reasoned, and shall be submitted within (40) forty Business Da…

1.One or more standing committees to called "Tax Dispute Settlement Committee" shall be formed under the chairmanship of a member of the Judiciary and the membership of two experts from those enrolled in the Tax Experts …

The Committee shall have the following competences: 1.To decide on objections filed against FTA's decisions on reconsideration applications. 2.To decide on reconsideration applications submitted to FTA and no decision ha…

1.An objection to the decision of FTA with regard to an application for reconsideration shall be submitted within (40) forty Business Days from the date of Notification of FTA decision. 2.The objection submitted to the C…

1.The Committee shall consider the objection submitted thereto and decide thereupon within (20) twenty Business Days from the date of receipt of the objection. 2.The Committee shall notify the objecting Person and FTA of…

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 thous…

1.FTA or the Committee, as the case may be, for any reason whatsoever, may extend any of the time limits set out in Clause (3) of Article (28), Clause (2) of Article (29) and Clause (1) of Article (33) above for a period…

1.Without prejudice to the provisions of Article (34) and (37) above, FTA and the Person, as the case may be, may appeal against the decision of the Committee before the Competent Court within (40) forty Business Days fr…

Notwithstanding the provisions of Articles (31), (32), (33), (34) and (36) above, the Cabinet shall issue, at the proposal of the Minister, a resolution approving an alternative mechanism for objection and appeal if part…

1. The Taxpayer may submit an application to the Authority for the refund of any credit balance to which the Taxpayer is entitled under the provisions of the Tax Law, where it is established that such credit balance exce…

1.FTA shall make a set-off between the amount required to be refunded and any other undisputed Payable Tax or Administrative Fines of the Taxpayer applying for the recovery, in accordance with the Tax Return or Tax Asses…

1.If the Person fails to pay the Payable Tax within the time limits specified in this Decree-Law and the Tax Law, the following actions shall be taken: a.FTA shall serve a Notification to the Person for payment of the Pa…

Without prejudice to any provisions in the Tax Law, if multiple Persons participate in business that do not have an autonomous legal personality, each of them shall be held liable before FTA, severally and jointly, for t…

1.The amount of Payable Tax shall be paid in cases of death as follows: a.For the Payable Tax of a natural Person prior to the date of his death, the Tax amount shall be paid from the elements of the estate or of the inc…

1.An appointed bankruptcy trustee shall communicate with FTA to inform him of the Due Tax or FTA's desire to conduct a tax audit for the specified Tax Period(s). 2.FTA shall inform the bankruptcy trustee of the amount of…

1.Employees of FTA shall not disclose the information obtained or accessed to in their professional capacity or on account thereof during their work, except as determined or defined in accordance with the Executive Regul…

Any employee of FTA may not perform or engage in any tax procedures related to any Person in the following cases: 1.In case of a kinship up to the fourth degree between the employee and such natural Person; 2.In case of …

1. Except for the cases set out in Clauses (2), (3), (4), (7), and (8) hereunder, the Authority may not conduct a Tax Audit or issue a Tax Assessment on the Taxable Person after (5) five years from the end of the relevan…

The Payable Tax and Administrative Fines, which have been notified to the Taxable Person, shall not lapse by prescription and may be claimed by FTA at any time.

Unless a specific time limit is set for the performance of any obligation or any other action in this Decree-Law or the Tax Law, FTA shall grant the Taxable Person a time limit for this purpose compatible with the nature…

In all cases, the following rules shall apply upon calculating the time limits: 1.The Notification day or the day on which the incident for which the time limit occurred is not included in the time limit. 2.If the last d…

1.If FTA levies or collects an Administrative Fine from any Person for violating the provisions of this Decree-Law or the Tax Law, the Committee set out in Clause (2) hereunder may, at the proposal of the Director-Genera…

The burden of proving the Tax Return authenticity shall lie with the Taxable Person. In cases of Tax Evasion, the burden of proof shall lie with FTA.

The Director-General and Persons designated under a resolution of the Minister of Justice, in agreement with the Minister, shall have the capacity of judicial officers for detecting crimes or violations against the provi…

1.For the purpose of the Tax Law or any convention or arrangement to which the State is a party, the Cabinet shall issue a resolution, at the proposal of the Minister, establishing the conditions whereby a Person can be …

By virtue of a Cabinet resolution, at the proposal of the Minister, the fees payable to FTA shall be identified, pursuant to the provisions of this Decree-Law and the Executive Resolution thereof.

Without prejudice to the provisions of the applicable Tax legislation, the Authority may issue decisions including guidance on the application of the provisions of this Decree by Law and the Tax Law to Tax transactions. …

1.Federal Law No. (7) of 2017, on Tax Procedures, as amended, shall hereby be repealed. 2.Any provision contradicting or repugnant to the provisions of this Decree-Law shall hereby be repealed. 3.The Executive Regulation…

The Cabinet shall issue, at the proposal of the Minister, the Executive Regulations of this Decree-Law.

This Decree-Law shall be published in the Official Gazette, and shall enter into force as of 1st March 2023.