UAE Corporate Tax Law Procedures 

The UAE’s Federal Tax Authority (FTA) has released a comprehensive guide that outlines the UAE Corporate Tax Law Procedures which detail the tax administrative and enforcement procedures necessary for the effective implementation of the UAE Corporate Tax Law  . As of March 1, 2023, the Decree Law on Tax Procedures is in effect, and the guide includes the rights and responsibilities of all stakeholders, including taxpayers, the FTA, and other individuals who fall under the Law’s purview. 

The basic framework of the provisions of the UAE Corporate Tax Law Procedures are as follows: 

• Title 1: Definitions and Scope of Application 

• • Article 1- Definitions 

• • Article 2- Objectives of the Decree- Law 
  • Article 3- Scope of Application of the Decree- Law 

• Title 2: Tax Obligations under UAE Corporate Tax Law Procedures

• Chapter One: Keeping Accounting Records and Commercial Books 

• • Article 4- Record Keeping 

• • Article 5- Language 

• Chapter Two: Tax Registration 

• • Article 6- Tax Registration, Deregistration and Amendment of Registration Data 
  • Article 7- The Legal Representative 

• Chapter Three: Tax Return and Tax Payable 

• • Article 8- Tax Return Preparation and Submission 
  • Article 9- Determination of Payable Tax 

• Chapter Four: Voluntary Disclosure 

• • Article 10- Instances as to when taxpayer can submit Voluntary Disclosure 

• Title 3: Tax Procedures 

• Chapter One: Notification 

• • Article 11- Methods of Notification 

• Chapter Two: Tax Agents 

• • Article 12- Registration of Tax Agent 
  • Article 13- Conditions of Registration of the Tax Agent, Suspension of Registration and Deregistration 

• • Article 14- Appointment of the Tax Agent 
  • Article 15- Person’s Records with the Tax Agent 

• Chapter Three: Tax Audit 

• • Article 16- The Right of the Authority to Perform a Tax Audit 
  • Article 17- The Right of the Authority to Obtain the Original Records or Copies thereof during the Tax Audit 

• • Article 18- Timing of the Tax Audit 
  • Article 19- New Information surfacing after the Tax Audit 
  • Article 20- Cooperation during the Tax Audit 
  • Article 21- Rights of Persons subject to Tax Audit 
  • Article 22- Notification of Tax Audit results 

• Chapter Four: Tax Assessment and Administrative Penalties 

• • Article 23- Tax Assessment 
  • Article 24- Administrative Penalties Assessment 

• Chapter Five: Penalties, Procedures and Measures  

• • Article 25- Tax Crimes and their Penalties 

• • Article 26- Procedures and Measures 
  • Article 27- Reconciliation and Tax Evasion Crimes 

• Title 4: Review of Assessment, Objection and Appeal 

• Chapter One: Tax Assessment Review Request 

• • Article 28- Tax Assessment Review Request 

• Chapter Two: Request for Reconsideration 

• • Article 29- Request for Reconsideration 

• Chapter Three: Objection made to Committee 

• • Article 30- Tax Disputes Resolution Committee 
  • Article 31- Jurisdictions of the Committee 

• • Article 32- Procedures for submitting the Objection and cases of Non-Acceptance 
  • Article 33- Procedures of the Committee 
  • Article 34- Enforcement of the Committee’s decisions 
  • Article 35- Extension of Deadlines 
  • Article 36- Procedures for Appeal before Courts 

• Article 37: Special Procedures for Objection and Appeal 

• Title 5: Refund and Collection of Tax 

• Chapter One: Refund of Tax 

• • Article 38- Application for Tax Refunds 
  • Article 39- Tax Refund Procedures 

• Chapter Two: Collection of Tax 

• • Article 40- Collection of Payable Tax and Administrative Penalties 

• Chapter Three: Settlement and Collection of Taxes and Administrative Penalties in Special Cases 

• • Article 41- Responsibility of Settlement of Tax and Administrative Penalties in the case of Partnership 
  • Article 42- Settlement of Tax and Administrative Penalties in Special Cases 

• • Article 43- Settlement of Tax and Administrative Penalties in the case of Bankruptcy 

• Title 6: General Provisions 

• Chapter One: Confidentiality and Conflict of Interest 

• • Article 44- Professional Confidentiality 
  • Article 45- Conflict of Interest 

• Chapter Two – Time Periods and Lapse of Time 

• • Article 46- Statute of Limitation 
  • Article 47 – The Authority’s Right to Claim 
  • Article 48 – Period for Tax Obligations 
  • Article 49 – Calculation of Time Periods 

• • Article 50 – Controls for Paying by Instalment, Waiving, or Refunding of Administrative Penalties 

• Chapter Three – Miscellaneous Provisions 

• • Article 51- Proving Accuracy of Data 
  • Article 52- Judicial Officers 
  • Article 53- Tax Resident 
  • Article 54- Authority’s fees 

• • Article 55- Abrogation 
  • Article 56- Executive Regulation 
  • Article 57- Publication and Application of the Decree-Law 

The detailed UAE Corporate Tax Law Procedures and other law are available at the website of the MoF at  https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/what.is.corporate.tax.aspx