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,...
Article 2 – Keeping Records Accounting records and commercial books shall include the following: Records and books in relation to Business, which evidence or in...
Article 3 – Period of Record Keeping All accounting records, commercial books, and information shall be retained and maintained in a way that enables the...
Article 4 – Method of Keeping Accounting Records and Commercial Books The obligation to keep accounting records and commercial books shall be met by either:...
Article 5 – Language The Authority may accept data, information, records, and any other documents related to any Tax that are submitted to the Authority...
Article 6 – The Procedures of Tax Registration, Deregistration, and Amendment of Registration Data A Tax Registration application shall be submitted to the Authority in...
Article 7 – Obligations of Licensing Authorities in the State The government entities that grant licenses to Persons carrying out Business shall, within (20) twenty...
Article 8 – Legal Representative A Person who has been appointed as a Legal Representative of a Taxable Person shall notify the Authority according to...
Article 9 – Allocation of Payments and Credit If the Taxable Person pays any amount to the Authority without specifying the type of Tax or...
Article 10 – Submission of Voluntary Disclosure If a Taxable Person becomes aware that a Tax Return submitted to the Authority or a Tax Assessment...
Article 11 – Means of Notification The Authority shall notify the Person, its Tax Agent, or Legal Representative, as applicable, at the address registered with...
Article 12 – Conditions and Controls for Registration of Tax Agents A natural person wishing to be listed in the Register of Tax Agents shall...
Article 13 – Procedures for Tax Agent Listing and Delisting in the Register – Federal Tax Procedures Executive Regulations The Authority shall review the listing...
Article 14 – Obligations and Rights of Tax Agents Obligations of the Tax Agent: In performing its duties, the Tax Agent shall: Assist the Person...
Article 15 – Conducting Tax Audit Prior to deciding to conduct a Tax Audit, the Authority shall consider the following: That the Tax Audit is...
Article 16 – Notice of Tax Audit The Authority shall notify the Person of a Tax Audit, at least (10) ten Business Days prior to...
Article 17 – Tax Audit Procedures For the purposes of conducting a Tax Audit, the Authority may inspect: The Premises, documents, and Assets available at...
Article 18 – Seizure and Retain of Documents and Assets The Tax Auditor, in exercising his functions, may do the following: Make copies of documents....
Article 19 – Results of the Tax Audit The Person subject to the Tax Audit shall be notified of the results of the Tax Audit...
Article 20 – Tax Assessments A Tax Assessment shall contain sufficient information to determine Payable Tax, refundable Tax, or any other matters specified by the...
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...
Article 22 – Procedures and Measures The Authority may sell seized and abandoned goods that are perishable, subject to shortage or leakage, or that are...
Article 23 – Reconciliation in Tax Evasion Crimes Prior to initiation of a criminal case, the Authority may reconcile in Tax Evasion crimes and deliberate...
Article 24 – Conditions, Controls, and Procedures for Reconciliation A reconciliation application shall be submitted by the Person to the Authority in the form prepared...
Article 25 – Extension of Deadlines The Authority may extend the deadline for deciding on a Tax assessment review request and a request for reconsideration,...
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...
Article 27 – Payment of Tax and Administrative Penalties in Cases of Bankruptcy Where a Business or part thereof is subject to bankruptcy, and a...
Article 28 – Confidentiality and Disclosure of Information Employees of the Authority, and those who are mandated by the Authority, to implement the provisions of...
Article 29 – Request of Information and Documents The Authority may request the accounting records, commercial books, and any other data and information from any...
Article 30 – Abrogation The Cabinet Decision No. 36 of 2017 on the Executive Regulation of Federal Law No. 7 of 2017 on Tax Procedures,...
Article 31 – Publication and Enforcement This Decision shall be published in the Official Gazette and shall come into effect as of 1 August 2023....