Federal Tax Procedures Law

Definitions – Article 1 – Federal Tax Procedure Law

Article 1 – Definitions Term Definition State United Arab Emirates. Minister Minister of Finance. Authority Federal Tax Authority. Director General Director General of the Authority....

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

Article 2 – Objectives of this Decree-Law This Decree-Law aims to achieve the following: Regulation of the rights and obligations of the Authority, the Taxpayer,...

Scope of Application of this Decree-Law – Article 3 – Federal Tax Procedures Law

Article 3 – Scope of Application of this Decree-Law The provisions of this Decree-Law shall apply to the procedures related to the administration, collection, and...

Record Keeping – Article 4 – Federal Tax Procedures Law.

Article 4 – Record Keeping Any Person conducting any Business or having a Tax obligation under the Tax Law shall keep accounting records and commercial...

Language – Article 5 – Federal Tax Procedures Law

Article 5 – Language Every Person shall submit the Tax Return and any data, information, records, and documents related to Tax that he is required...

ax Registration, Deregistration, and Amendment of Registration Data – Article 6 – Federal Tax Procedures Law

Article 6 – Tax Registration, Deregistration, and Amendment of Registration Data The Taxable Person must apply for registration with the Authority in accordance with the...

The Legal Representative – Article 7 – Federal Tax Procedures Law

Article 7 – The Legal Representative Inform the Authority within (20) twenty Business Days from the date of the appointment, according to the procedures specified...

Tax Return Preparation and Submission – Article 8 – Federal Tax Procedures Law

Article 8 – Tax Return Preparation and Submission Every Taxable Person shall: Prepare and submit the Tax Return to the Authority in accordance with the...

Determination of Payable Tax – Article 9 – Federal Tax Procedures Law

Article 9 – Determination of Payable Tax The Taxable Person shall, when paying any amount to the Authority, specify the type of Tax and the...

Article 10 – Federal Tax Procedures Law

Article 10 If a Taxable Person becomes aware that a Tax Return submitted to the Authority or a Tax Assessment issued by the Authority is...

Methods of Notification – Article 11 – Federal Tax Procedures Law

Article 11 – Methods of Notification The Authority shall notify the Person of any decisions or procedures through his address registered with the Authority. A...

Registration of Tax Agent – Article 12 – Federal Tax Procedures Law

Article 12 – Registration of Tax Agent A Register of Tax Agents shall be established at the Authority. It is not permitted for any Person...

Conditions of Registration of the Tax Agent, Suspension of Registration, and Deregistration – Article 13 – Federal Tax Procedures Law

Article 13 – Conditions of Registration of the Tax Agent, Suspension of Registration, and Deregistration The Executive Regulation shall determine the conditions, controls, and procedures...

Appointment of the Tax Agent – Article 14 – Federal Tax Procedures Law

Article 14 – Appointment of the Tax Agent A Person may appoint a Tax Agent to act in his name and on his behalf with...

Person’s Records with the Tax Agent – Article 15 – Federal Tax Procedures Law

Article 15 – Person’s Records with the Tax Agent The Tax Agent must keep the information, documents, records, and data related to any Person that...

The Right of the Authority to Perform a Tax Audit – Article 16 – Federal Tax Procedures Law

Article 16 – The Right of the Authority to Perform a Tax Audit The Authority may perform a Tax Audit on any Person to verify...

The Right of the Authority to Obtain the Original Records or Copies Thereof During the Tax Audit – Article 17 – Federal Tax Procedures Law

Article 17 – The Right of the Authority to Obtain the Original Records or Copies Thereof During the Tax Audit While conducting the Tax Audit,...

Timing of the Tax Audit – Article 18 – Federal Tax Procedures Law

Article 18 – Timing of the Tax Audit The Tax Audit shall be conducted during the official working hours of the Authority. In cases of...

New Information Surfacing after the Tax Audit – Article 19 – Federal Tax Procedures Law

Article 19 -New Information Surfacing after the Tax Audit Without prejudice to the provisions of Article 46 of this Decree-Law, the Authority may audit any...

Cooperation during the Tax Audit – Article 20 – Federal Tax Procedures Law

Article 20 – Cooperation during the Tax Audit A Person subject to a Tax Audit, his Tax Agent, or Legal Representative shall facilitate and provide...

The Rights of Persons subject to Tax Audit – Article 21 – Federal Tax Procedures Law

Article 21 – The Rights of Persons subject to Tax Audit Request the Tax Auditor to show his job identification card; Obtain a copy of...

Notification of the Tax Audit Results – Article 22 – Federal Tax Procedures Law

Article 22 – Notification of the Tax Audit Results The Authority shall inform the Person subject to Tax Audit of the result of the Tax...

Tax Assessment – Article 23 – Federal Tax Procedures Law

Article 23 – Tax Assessment The Authority shall issue a Tax Assessment to determine the value of Payable Tax, Refundable Tax, or any other matters...

Administrative Penalties Assessment – Article 24 – Federal Tax Procedures Law

Article 24 – Administrative Penalties Assessment The Authority shall issue an Administrative Penalties Assessment for the Person and notify him of the Administrative Penalties Assessment...

Tax Crimes and their Penalties – Article 25 – Federal Tax Procedures Law

Article 25 – Tax Crimes and their Penalties The penalties set out in this Decree-Law shall not prejudice any more severe penalty applicable under any...

Procedures and Measures – Article 26 – Federal Tax Procedures Law

Article 26 – Procedures and Measures A criminal case in respect of the crimes set out in this Decree-Law or the Tax Law may only...

Reconciliation in Tax Evasion Crimes – Article 27 – Federal Tax Procedures Law

Article 27 – Reconciliation in Tax Evasion Crimes Prior to initiating a criminal case, the Authority may reconcile in Tax Evasion crimes and deliberate failure...

Tax Assessment Review Request – Article 28 – Federal Tax Procedures Law

Article 28 – Tax Assessment Review Request Without prejudice to the provisions of Article 29 of this Decree-Law, a Person may submit a request to...

Request for Reconsideration – Article 29 – Federal Tax Procedures Law

Article 29 – Request for Reconsideration A Person may submit a request to the Authority to reconsider any decision, or part thereof, issued by the...

Tax Disputes Resolution Committee – Article 30 – Federal Tax Procedures Law

Article 30 – Tax Disputes Resolution Committee One or more permanent committees shall be formed known as the “Tax Disputes Resolution Committee”, chaired by a...

Jurisdictions of the Committee – Article 31 – Federal Tax Procedures Law

Article 31 – Jurisdictions of the Committee The Committee shall have jurisdiction to: Decide in respect of objections submitted regarding the Authority’s decisions on reconsideration...

Procedures for Submitting the Objection and Cases of Non-Acceptance – Article 32 – Federal Tax Procedures Law

Article 32 – Procedures for Submitting the Objection and Cases of Non-Acceptance An objection to the Authority’s decision in respect of a reconsideration request shall...

Procedures of the Committee – Article 33 – Federal Tax Procedures Law

Article 33 – Procedures of the Committee The Committee shall review the objection submitted to it and make a decision within (20) twenty Business Days...

Enforcement of the Committee’s Decisions – Article 34 – Federal Tax Procedures Law

Article 34 – Enforcement of the Committee’s Decisions The final decisions issued by the Committee regarding disputes that do not exceed (100,000) one hundred thousand...

Extension of Deadlines – Article 35 – Federal Tax Procedures Law

Article 35 – Extension of Deadlines The Authority or the Committee, as the case may be, may for any of the reasons specified in the...

Procedures of Appeal before Courts – Article 36 – Federal Tax Procedures Law

Article 36 – Procedures of Appeal before Courts Without prejudice to the provisions of Article 34 and 37 of this Decree-Law, the Authority and the...

Special Procedures for Objection and Appeal – Article 37 – Federal Tax Procedures Law

Article 37 – Special Procedures for Objection and Appeal As an exception to the provisions of Articles 31, 32, 33, 34, and 36 of this...

Application for Tax Refunds – Article 38 – Federal Tax Procedures Law

Article 38 – Application for Tax Refunds A Taxpayer may apply for a refund of any Tax he has paid if he is entitled to...

Tax Refund Procedures – Article 39 – Federal Tax Procedures Law

Article 39 – Tax Refund Procedures The Authority shall set-off the amount requested to be refunded against any non-disputed Payable Tax or Administrative Penalties from...

Collection of Payable Tax and Administrative Penalties – Article 40 – Federal Tax Procedures Law

Article 40 – Collection of Payable Tax and Administrative Penalties If a Person fails to settle any Payable Tax within the specified timeframes under this...

Responsibility of Settlement of Tax and Administrative Penalties in the Case of a Partnership – Article 41 – Federal Tax Procedures Law

Article 41 – Responsibility of Settlement of Tax and Administrative Penalties in the Case of a Partnership Without prejudice to any provisions set out in...

Settlement of Tax and Administrative Penalties in Special Cases – Article 42 – Federal Tax Procedures Law

Article 42 – Settlement of Tax and Administrative Penalties in Special Cases In cases of death, Payable Tax shall be settled as follows: For Payable...

Settlement of Tax and Administrative Penalties in Case of Bankruptcy – Article 43 – Federal Tax Procedures Law

Article 43 – Settlement of Tax and Administrative Penalties in Case of Bankruptcy The appointed bankruptcy trustee shall communicate with the Authority to be informed...

Professional Confidentiality – Article 44 – Federal Tax Procedures Law

Article 44 – Professional Confidentiality Employees of the Authority shall not disclose information that they have obtained or to which they have had access to...

Conflict of Interest – Article 45 – Federal Tax Procedures Law

Article 45 – Conflict of Interest Every Authority employee is prohibited from performing or participating in any tax procedures related to any Person in the...

Statute of Limitation – Article 46 – Federal Tax Procedures Law

Article 46 – Statute of Limitation Except in cases under Clauses 2, 3, 6 and 7 of this Article, the Authority may not conduct a...

The Authority’s Right to Claim – Article 47 – Federal Tax Procedures Law

Article 47 – The Authority’s Right to Claim Payable Tax and Administrative Penalties of which the Taxable Person has been notified of do not lapse...

Period for Tax Obligations – Article 48 – Federal Tax Procedures Law

Article 48 – Period for Tax Obligations In case a period of time is not specified for the performance of any obligations or other procedure...

Calculation of Time Periods – Article 49 – Federal Tax Procedures Law

Article 49 – Calculation of Time Periods In all events, the following rules shall be considered when calculating time periods: The day of notification or...

Controls for Paying by Instalment, Waiving, or Refunding of Administrative Penalties – Article 50 – Federal Tax Procedures Law

Article 50 – Controls for Paying by Instalment, Waiving, or Refunding of Administrative Penalties If the Authority imposes or collects an Administrative Penalty from any...

Proving Accuracy of Data – Article 51 – Federal Tax Procedures Law

Article 51 – Proving Accuracy of Data The burden of proving the accuracy of the Tax Return falls upon the Taxable Person, and the burden...

Judicial Officers – Article 52 – Federal Tax Procedures Law

Article 52 – Judicial Officers The Director General and those who are appointed by a decision of the Minister of Justice in agreement with the...

Tax Resident – Article 53 – Federal Tax Procedures Law

Article 53 – Tax Resident The Cabinet – according to a suggestion by the Minister – shall issue a decision setting out the conditions based...

Authority’s Fees – Article 54 – Federal Tax Procedures Law

Article 54 – Authority’s Fees The Cabinet shall, according to a suggestion by the Minister, issue a decision specifying the fees due to the Authority...

Abrogation – Article 55 – Federal Tax Procedures Law

Article 55 – Abrogation Federal Law No. 7 of 2017 on Tax Procedures and its amendments shall be repealed. All provisions contrary to or inconsistent...

Executive Regulation – Article 56 – Federal Tax Procedures Law

Article 56 – Executive Regulation The Cabinet shall, according to a suggestion by the Minister, issue the Executive Regulation of this Decree-Law.

Publication and Application of this Decree-Law – Article 57 – Federal Tax Procedures Law

Article 57 – Publication and Application of this Decree-Law This Decree-Law shall be published in the Official Gazette and come into effect on 1 March...

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

Article 2 – Objectives of this Decree-Law This Decree-Law aims to achieve the following: Regulation of the rights and obligations of the Authority, the Taxpayer,...