What is the Tax Procedures Law?

Article 1 – Definitions Definitions in Federal Decree-Law No. 28 of 2022 on Tax Procedures and in Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses shall apply to this Decision, otherwise, the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires: Cabinet Decision No. 75 of 2023 and its amendments – As published by Ministry of Finance 1 Tax Tax Procedures Law Corporate Tax Law Due Tax Administrative Penalties Tax Audit Declaration Tax Difference : Corporate Tax. : Federal Decree-Law No. 28 of 2022 on Tax Procedures. : Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. : Tax that is calculated and imposed under the provisions of the Corporate Tax Law. : Monetary amounts imposed upon the Person by the Authority for breaching the provisions of the Tax Procedures Law, the Corporate Tax Law or decisions issued by the Cabinet for execution thereof. : A procedure undertaken by the Authority to inspect the commercial records, information, data or goods related to a Person to determine whether the Person has fulfilled his obligations under the Tax Procedures Law or the Corporate Tax Law. : A declaration made pursuant to Clauses 5 and 6 of Article 53 or Clause 1 of Article 55 of the Corporate Tax Law. : The difference between the Due Tax as calculated and the Due Tax as it should have been calculated.

Article 1 – Definitions1 In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context requires otherwise: State : United Arab Emirates. Minister : Minister of Finance. Authority : Federal Tax Authority. Tax Procedures: Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its Law amendments. Excise Tax Law : Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments. Value Added Tax : Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments. Tax Law : Excise Tax Law and Value Added Tax Law for purposes of this decision. Administrative : Monetary amounts imposed on the Person by the Authority for Penalties violating the provisions of the Tax Procedures Law or the Tax Law. Person : Natural or legal person. Business : Any activity conducted regularly, on an ongoing basis and independently by any Person, in any location, such as industrial, commercial, agricultural, professional, service or excavation activities or anything related to the use of tangible or intangible property. Taxable Person : Any Person subject to tax under the provisions of the relevant Tax Law. Tax Return : Information and data specified for tax purposes and submitted by a Taxable Person in accordance with a form prepared by the Authority. Tax Registration : A procedure whereby the Taxable Person or his Legal Representative registers with the Authority for tax purposes. Registrant : The Taxable Person who has been issued with a Tax Registration Number (TRN). 1 Article amended as per Cabinet Decision No. 129 of 2025. Cabinet Decision No. 40 of 2017 and its amendments – As published by the Ministry of Finance 2 Legal : The manager of a company or guardian, trustee or curator with Representative regard to incapacitated Persons or Persons with diminished capacity, or the court-appointed bankruptcy trustee with regard to a company undergoing bankruptcy, or any Person legally appointed to represent another Person. Due Tax : Tax that is calculated and imposed pursuant to the provision of the Tax Law. Payable Tax : Tax that has become due for payment to the Authority. Tax Assessment : A decision issued by the Authority and is related to the Payable Tax or recoverable tax. Notification : Notification to the relevant Person or his Tax Agent or Legal Representative of the decisions issued by the Authority through the means stated in the Tax Procedures Law and its Executive Regulation. Voluntary : A form prepared by the Authority pursuant to which the Taxpayer Disclosure notifies the Authority of any error or omission in the Tax Return, Tax Assessment or tax refund application in accordance with the provisions of the Tax Procedures Law. Tax Audit : A procedure undertaken by the Authority to inspect the commercial records, information, data or goods related to a Person to determine whether the Person has fulfilled his obligations under the Tax Procedures Law or the Tax Law. Tax Difference : The difference between the Due Tax as calculated and the Due Tax as it should have been calculated.

Article 60 – Assessment of Corporate Tax and Penalties 1. A Person may be subject to a Corporate Tax assessment in accordance with the Tax Procedures Law and the decisions issued in the implementation of its provisions. 2. Notwithstanding the provisions of the Tax Procedures Law and the decisions issued in the implementation of its provisions, the Authority may prescribe the circumstances and conditions under which a Corporate Tax assessment may be requested by a Taxable Person or issued by the Authority. 3. The Tax Procedures Law referred to in the preamble and the decisions issued in the implementation of its provisions shall determine the relevant penalties and fines relevant to the implementation of this Decree-Law. Chapter Nineteen – Transitional Rules