By Staff Reporter
The UAE Ministry of Finance has introduced significant updates to its tax procedures framework, effective April 1, 2026, in a move aimed at strengthening compliance, improving transparency, and safeguarding taxpayer rights.
The amendments revise the executive regulations linked to Federal Decree-Law No. 28 of 2022, bringing greater clarity to key processes within the tax system. Among the most notable changes is a clearer framework for submitting voluntary disclosures, now more closely aligned with the latest provisions of the law.
Authorities have also formalised how taxpayers can reclaim credit balances, ensuring that all reimbursements follow structured refund procedures. This is expected to provide greater certainty and consistency for businesses and individuals seeking refunds.
In addition, the updated regulations refine the rules governing the disclosure of taxpayer information to government entities, while maintaining strict protections around confidentiality. Clear boundaries have been set on how such data can be accessed and used.
The Ministry has extended the record retention period by two years in cases where a refund claim is submitted before the statute of limitations expires but remains unresolved. This ensures that all relevant documentation is preserved until a final decision is reached.
Further provisions allow authorities to extend the timeframe for retaining or seizing documents and assets during tax audits, enhancing oversight and enforcement capabilities.
According to the Ministry, these reforms are designed to create a more efficient and transparent tax environment, encourage voluntary compliance, and uphold the integrity and accuracy of the system while protecting taxpayer rights.
Source: Emirates News Agency
