The UAE Ministry of Finance (MoF) has introduced amendments to Cabinet Decision No. (74) of 2023, which relates to the Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures.
These changes were made in line with the updated provisions of Federal Decree-Law No. (28) of 2022 on Tax Procedures, as amended, which came into effect on 1 January 2026.
The amendments include clarifying the procedures governing the submission of voluntary disclosures and aligning them more closely with the updated provisions of the Tax Procedures Law. They further stipulate that refund procedures shall apply to any credit balance in favour of the taxpayer, ensuring clearer guidance and consistency in handling such cases.
In addition, the amendments to Tax Procedures revise and refine the mechanisms for disclosure to competent government authorities, while reaffirming the protection of data confidentiality and clearly setting out the scope, conditions, and limitations of its use.
Moreover, the amendments extend the record retention period by an additional two years for tax periods relating to a refund claim submitted prior to the expiry of the statute of limitations, particularly in cases where the Authority has not yet issued a final determination.
The amendments also introduce the possibility of extending the period for the preservation or seizure of documents or assets for the purposes of tax audit and examination, where necessary to support ongoing reviews.
The UAE Ministry stressed that these measures aim to enhance transparency, facilitate taxpayer compliance, and ensure the integrity, accuracy, and efficiency of tax procedures, while safeguarding taxpayers’ rights. The amendments will enter into force on 1 April 2026.
