Article 1 – Definitions Term Definition State United Arab Emirates. Minister Minister of Finance. Authority Federal Tax Authority. Director General Director General of the Authority....
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,...
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...
Article 4 – Record Keeping Any Person conducting any Business or having a Tax obligation under the Tax Law shall keep accounting records and commercial...
Article 5 – Language Every Person shall submit the Tax Return and any data, information, records, and documents related to Tax that he is required...
Article 6 – Tax Registration, Deregistration, and Amendment of Registration Data The Taxable Person must apply for registration with the Authority in accordance with the...
Article 7 – The Legal Representative Inform the Authority within (20) twenty Business Days from the date of the appointment, according to the procedures specified...
Article 8 – Tax Return Preparation and Submission Every Taxable Person shall: Prepare and submit the Tax Return to the Authority in accordance with the...
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 If a Taxable Person becomes aware that a Tax Return submitted to the Authority or a Tax Assessment issued by the Authority is...
Article 11 – Methods of Notification The Authority shall notify the Person of any decisions or procedures through his address registered with the Authority. A...
Article 12 – Registration of Tax Agent A Register of Tax Agents shall be established at the Authority. It is not permitted for any Person...
Article 13 – Conditions of Registration of the Tax Agent, Suspension of Registration, and Deregistration The Executive Regulation shall determine the conditions, controls, and procedures...
Article 14 – Appointment of the Tax Agent A Person may appoint a Tax Agent to act in his name and on his behalf with...
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...
Article 16 – The Right of the Authority to Perform a Tax Audit The Authority may perform a Tax Audit on any Person to verify...
Article 17 – The Right of the Authority to Obtain the Original Records or Copies Thereof During the Tax Audit While conducting the Tax Audit,...
Article 18 – Timing of the Tax Audit The Tax Audit shall be conducted during the official working hours of the Authority. In cases of...
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...
Article 20 – Cooperation during the Tax Audit A Person subject to a Tax Audit, his Tax Agent, or Legal Representative shall facilitate and provide...
Article 21 – The Rights of Persons subject to Tax Audit Request the Tax Auditor to show his job identification card; Obtain a copy of...
Article 22 – Notification of the Tax Audit Results The Authority shall inform the Person subject to Tax Audit of the result of the Tax...
Article 23 – Tax Assessment The Authority shall issue a Tax Assessment to determine the value of Payable Tax, Refundable Tax, or any other matters...
Article 24 – Administrative Penalties Assessment The Authority shall issue an Administrative Penalties Assessment for the Person and notify him of the Administrative Penalties Assessment...
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...
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...
Article 27 – Reconciliation in Tax Evasion Crimes Prior to initiating a criminal case, the Authority may reconcile in Tax Evasion crimes and deliberate failure...
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...
Article 29 – Request for Reconsideration A Person may submit a request to the Authority to reconsider any decision, or part thereof, issued by the...
Article 30 – Tax Disputes Resolution Committee One or more permanent committees shall be formed known as the “Tax Disputes Resolution Committee”, chaired by a...
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...
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...
Article 33 – Procedures of the Committee The Committee shall review the objection submitted to it and make a decision within (20) twenty Business Days...
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...
Article 35 – Extension of Deadlines The Authority or the Committee, as the case may be, may for any of the reasons specified in the...
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...
Article 37 – Special Procedures for Objection and Appeal As an exception to the provisions of Articles 31, 32, 33, 34, and 36 of this...
Article 38 – Application for Tax Refunds A Taxpayer may apply for a refund of any Tax he has paid if he is entitled to...
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...
Article 40 – Collection of Payable Tax and Administrative Penalties If a Person fails to settle any Payable Tax within the specified timeframes under this...
Article 41 – Responsibility of Settlement of Tax and Administrative Penalties in the Case of a Partnership Without prejudice to any provisions set out in...
Article 42 – Settlement of Tax and Administrative Penalties in Special Cases In cases of death, Payable Tax shall be settled as follows: For Payable...
Article 43 – Settlement of Tax and Administrative Penalties in Case of Bankruptcy The appointed bankruptcy trustee shall communicate with the Authority to be informed...
Article 44 – Professional Confidentiality Employees of the Authority shall not disclose information that they have obtained or to which they have had access to...
Article 45 – Conflict of Interest Every Authority employee is prohibited from performing or participating in any tax procedures related to any Person in the...
Article 46 – Statute of Limitation Except in cases under Clauses 2, 3, 6 and 7 of this Article, the Authority may not conduct a...
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...
Article 48 – Period for Tax Obligations In case a period of time is not specified for the performance of any obligations or other procedure...
Article 49 – Calculation of Time Periods In all events, the following rules shall be considered when calculating time periods: The day of notification or...
Article 50 – Controls for Paying by Instalment, Waiving, or Refunding of Administrative Penalties If the Authority imposes or collects an Administrative Penalty from any...
Article 51 – Proving Accuracy of Data The burden of proving the accuracy of the Tax Return falls upon the Taxable Person, and the burden...
Article 52 – Judicial Officers The Director General and those who are appointed by a decision of the Minister of Justice in agreement with the...
Article 53 – Tax Resident The Cabinet – according to a suggestion by the Minister – shall issue a decision setting out the conditions based...
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...
Article 55 – Abrogation Federal Law No. 7 of 2017 on Tax Procedures and its amendments shall be repealed. All provisions contrary to or inconsistent...
Article 56 – Executive Regulation The Cabinet shall, according to a suggestion by the Minister, issue the Executive Regulation of this Decree-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...
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,...