UAE revises tax procedures, introducing new rules on disclosures, refunds, and record-keeping.
Dubai: The Ministry of Finance has revised tax procedures regulations to reflect recent legal updates, introducing new rules on disclosures, refunds, and audit-related record-keeping effective April 1, 2026.
The latest amendments stem from a federal decree on tax procedures, following updates to the underlying law that took effect on January 1, 2026.
The revised regulations clarify the process for submitting voluntary disclosures, bringing them in line with the updated tax law. They also specify that refund procedures will apply to any credit balance held by a taxpayer.
Revised Mechanisms
The amendments also update the procedures for disclosing information to competent government authorities. They reinforce the protection of data confidentiality and clearly define the scope and limits of how such information can be used.
Under the new rules, the record retention period is extended by two years for tax periods associated with a refund claim submitted before the statute of limitations expires, provided the authority has not yet issued a determination.
The amendments also allow for the extension of the period for preserving or seizing documents or assets for tax audits and examinations.
According to the ministry, these changes are intended to enhance transparency, support taxpayer compliance, and ensure the accuracy and integrity of tax procedures, while protecting taxpayer rights.
