Issue
The tax procedures in the UAE are regulated by Federal Decree-Law No. 28 of 2022 on Tax Procedures (“Decree-Law”) and its Executive Regulation. Cabinet Decision No. 74 of 2023 (“New Executive Regulation”) repealed Cabinet Decision No. 36 of 2017 on the Executive Regulation of Federal Law No. 7 of 2017 on Tax Procedures, and its amendments (“Previous Executive Regulation”), with effect from 1 August 2023.
Many of the provisions of the Previous Executive Regulation were incorporated in the New Executive Regulation.
This Public Clarification is intended to inform persons of the changes made in the New Executive Regulation where these differ from the provisions of the Previous Executive Regulation
Articles that remained materially the same (except for renumbering) are not covered by this Public Clarification.
Download the complete TAXP006 – Issuance of Tax Procedures Executive Regulation – For Publishing