Federal Tax Procedures Executive Regulations

Article 1 – Federal Tax Procedures Executive Regulations

Article 1 – Objectives of this Decree-Law The definitions of the Federal-Decree Law No. (28) of 2022 referred to above shall apply to this Decision,...

Objectives of this Decree-Law – Article 2 – Federal Tax Procedures Executive Regulations

Article 2 – Keeping Records Accounting records and commercial books shall include the following: Records and books in relation to Business, which evidence or in...

Period of Record Keeping – Article 3 – Federal Tax Procedures Executive Regulations

Article 3 – Period of Record Keeping All accounting records, commercial books, and information shall be retained and maintained in a way that enables the...

Method of Keeping Accounting Records and Commercial Books – Article 4 – Federal Tax Procedures Executive Regulations

Article 4 – Method of Keeping Accounting Records and Commercial Books The obligation to keep accounting records and commercial books shall be met by either:...

Language – Article 5 – Federal Tax Procedures Executive Regulations

Article 5 – Language The Authority may accept data, information, records, and any other documents related to any Tax that are submitted to the Authority...

The Procedures of Tax Registration, Deregistration, and Amendment of Registration Data – Article 6 – Federal Tax Procedures Executive Regulations

Article 6 – The Procedures of Tax Registration, Deregistration, and Amendment of Registration Data A Tax Registration application shall be submitted to the Authority in...

Obligations of Licensing Authorities in the State – Article 7 – Federal Tax Procedures Executive Regulations

Article 7 – Obligations of Licensing Authorities in the State The government entities that grant licenses to Persons carrying out Business shall, within (20) twenty...

Legal Representative – Article 8 – Federal Tax Procedures Executive Regulations

Article 8 – Legal Representative A Person who has been appointed as a Legal Representative of a Taxable Person shall notify the Authority according to...

Allocation of Payments and Credit – Article 9 – Federal Tax Procedures Executive Regulations

Article 9 – Allocation of Payments and Credit If the Taxable Person pays any amount to the Authority without specifying the type of Tax or...

Submission of Voluntary Disclosure – Article 10 – Federal Tax Procedures Executive Regulations

Article 10 – Submission of Voluntary Disclosure If a Taxable Person becomes aware that a Tax Return submitted to the Authority or a Tax Assessment...

Means of Notification – Article 11 – Federal Tax Procedures Executive Regulations

Article 11 – Means of Notification The Authority shall notify the Person, its Tax Agent, or Legal Representative, as applicable, at the address registered with...

Conditions and Controls for Registration of Tax Agents – Article 12 – Federal Tax Procedures Executive Regulations

Article 12 – Conditions and Controls for Registration of Tax Agents A natural person wishing to be listed in the Register of Tax Agents shall...

Procedures for Tax Agent Listing and Delisting in the Register – Article 13 – Federal Tax Procedures Executive Regulation

Article 13 – Procedures for Tax Agent Listing and Delisting in the Register – Federal Tax Procedures Executive Regulations The Authority shall review the listing...

Obligations and Rights of Tax Agents – Article 14 – Federal Tax Procedures Executive Regulations

Article 14 – Obligations and Rights of Tax Agents Obligations of the Tax Agent: In performing its duties, the Tax Agent shall: Assist the Person...

Conducting Tax Audit – Article 15 – Federal Tax Procedures Executive Regulations

Article 15 – Conducting Tax Audit Prior to deciding to conduct a Tax Audit, the Authority shall consider the following: That the Tax Audit is...

Notice of Tax Audit – Article 16 – Federal Tax Procedures Executive Regulations

Article 16 – Notice of Tax Audit The Authority shall notify the Person of a Tax Audit, at least (10) ten Business Days prior to...

Tax Audit Procedures – Article 17 – Federal Tax Procedures Executive Regulations

Article 17 – Tax Audit Procedures For the purposes of conducting a Tax Audit, the Authority may inspect: The Premises, documents, and Assets available at...

Seizure and Retain of Documents and Assets – Article 18 – Federal Tax Procedures Executive Regulations

Article 18 – Seizure and Retain of Documents and Assets The Tax Auditor, in exercising his functions, may do the following: Make copies of documents....

Results of the Tax Audit – Article 19 – Federal Tax Procedures Executive Regulations

Article 19 – Results of the Tax Audit The Person subject to the Tax Audit shall be notified of the results of the Tax Audit...

Tax Assessments – Article 20 – Federal Tax Procedures Executive Regulations

Article 20 – Tax Assessments A Tax Assessment shall contain sufficient information to determine Payable Tax, refundable Tax, or any other matters specified by the...

Administrative Penalties Assessment – Article 21 – Federal Tax Procedures Executive Regulations

Article 21 – Administrative Penalties Assessment An Administrative Penalties Assessment shall include the following minimum information: The Person’s name and address. The Taxable Person’s Tax...

Procedures and Measures – Article 22 – Federal Tax Procedures Executive Regulations

Article 22 – Procedures and Measures The Authority may sell seized and abandoned goods that are perishable, subject to shortage or leakage, or that are...

Reconciliation in Tax Evasion Crimes – Article 23 – Federal Tax Procedures Executive Regulations

Article 23 – Reconciliation in Tax Evasion Crimes Prior to initiation of a criminal case, the Authority may reconcile in Tax Evasion crimes and deliberate...

Conditions, Controls, and Procedures for Reconciliation – Article 24 – Federal Tax Procedures Executive Regulations

Article 24 – Conditions, Controls, and Procedures for Reconciliation A reconciliation application shall be submitted by the Person to the Authority in the form prepared...

Extension of Deadlines – Article 25 – Federal Tax Procedures Executive Regulations

Article 25 – Extension of Deadlines The Authority may extend the deadline for deciding on a Tax assessment review request and a request for reconsideration,...

Tax Refund Procedures – Article 26 – Federal Tax Procedures Executive Regulations

Article 26 – Tax Refund Procedures A Taxpayer who is entitled to a refund of Tax under the Tax Law or the Decree-Law may apply...

Payment of Tax and Administrative Penalties in Cases of Bankruptcy – Article 27 – Federal Tax Procedures Executive Regulations

Article 27 – Payment of Tax and Administrative Penalties in Cases of Bankruptcy Where a Business or part thereof is subject to bankruptcy, and a...

Confidentiality and Disclosure of Information – Article 28 – Federal Tax Procedures Executive Regulations

Article 28 – Confidentiality and Disclosure of Information Employees of the Authority, and those who are mandated by the Authority, to implement the provisions of...

Request of Information and Documents – Article 29 – Federal Tax Procedures Executive Regulations

Article 29 – Request of Information and Documents The Authority may request the accounting records, commercial books, and any other data and information from any...

Abrogation – Article 30 – Federal Tax Procedures Executive Regulations

Article 30 – Abrogation The Cabinet Decision No. 36 of 2017 on the Executive Regulation of Federal Law No. 7 of 2017 on Tax Procedures,...

Publication and Enforcement – Article 31 – Federal Tax Procedures Executive Regulations

Article 31 – Publication and Enforcement This Decision shall be published in the Official Gazette and shall come into effect as of 1 August 2023....