UAE Ministry of Finance Announces Comprehensive
Amendments to Tax Procedures Regulations

The United Arab Emirates (UAE) Ministry of Finance has announced revisions to the Executive Regulation on Tax Procedures to align with amendments introduced under the Federal Decree-Law that entered into force on 1 January 2026. The changes, which affect a Cabinet Decision originally issued in 2023, will officially take effect on 1 April 2026.

Under the updated regulation, the procedures governing voluntary disclosures have been clarified and brought into line with the current provisions of the Tax Procedures Law. The amendments also establish that refund procedures will apply to any credit balance held in favour of the taxpayer.

Disclosure mechanisms to competent government authorities have been revised, with data confidentiality protections reinforced and the scope of permissible data use clearly defined. Additionally, the record retention period for tax periods linked to a refund claim submitted before the statute of limitations expires is extended by two years, where the authority has not yet issued a determination.

The amendments further allow for extensions to the period during which documents or assets may be preserved or seized in the context of tax audits and examinations. The Ministry stated that these measures are designed to strengthen transparency, ease taxpayer compliance, and uphold the integrity and accuracy of tax procedures while safeguarding taxpayer rights.

https://mof.gov.ae/en/news/ministry-of-finance-announces-amendments-to-tax-procedures-executive-reg…