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UAE issues new Tax Procedures Decree Law

|Tax Alerts, Legislation & Policy, Na ...|Untd A Emirates
Untd A Emirates

  • The United Arab Emirates (UAE) Ministry of Finance (MOF) announced the issuance of Federal-Decree Law No. 28 of 2022 on Tax Procedures repealing Federal Decree Law No. 7 of 2017 on Tax Procedures.

  • Federal Decree Law No. 28 of 2022 will come into effect on 1 March 2023.

  • The key changes relate to definitions, language, offset of tax liabilities against tax receivables, obligation to file a voluntary disclosure, tax agents, timeframe for the Federal Tax Authority to notify taxpayers of a tax audit/ta…

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