UAE: Amended tax procedures provisions

Amended provisions will become effective from 1 March 2023.

Amended provisions will become effective from 1 March 2023.

The president of the United Arab Emirates issued Federal Decree-Law No. (28) of 2022 to amend the Federal Decree-Law No. 7 of 2017 (as amended by Federal Decree-Law No. 28 of 2021) on tax procedures. The amended provisions will become effective from 1 March 2023.

The amended provisions include:

  • Definitions
  • Scope of application of the law
  • Language
  • The legal representative
  • Voluntary disclosure
  • The right of the tax authority to perform a tax audit
  • Tax assessment
  • Administrative penalties assessment
  • Tax crimes and its penalties
  • Procedures and measures (new)
  • Reconciliation of tax evasion crimes (new)
  • Request a tax assessment review (new)
  • Application for reconsideration
  • Procedures for application for reconsideration
  • Procedures of the committee
  • Extension of timeframes (new)
  • Tax refund procedures
  • Collection of payable tax and administrative penalties
  • Statute of limitation
  • Tax resident
  • Cancellations

Read a November 2022 report prepared by the KPMG member firm in the United Arab Emirates


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.