UAE FTA Public Clarification - Amendment of Tax Procedures Law

TAXP003 Tax procedures in the UAE are regulated by the Federal Law No. 7 of 2017 on Tax Procedures. The Federal Decree-Law No. 28 of 2021 on the Amendment of Some Provisions of the Federal Law No. 7 of 2017 on Tax Procedures (“Tax Procedures Law”) has been issued, and is effective from 1 November 2021.


This Public Clarification is intended to inform persons of the changes in the Tax Procedures Law, in relation to three main changes:

1. Mechanism and requirements for objection and appeal by taxpayers;

2. Alternative mechanism for objection and appeal by Government entities; and

3. Mechanism of waiving, refunding, and payment of administrative penalties (“Penalties”) as instalments.


Summary: The amendments to the Tax Procedures Law are effective from 1 November 2021, and mainly cover: read the full text in the pdf.

See the pdf document below:



TAXP003TaxProceduresLawAmendment06112021
.pdf
Download PDF • 497KB


VAT Study book for accounting, finance and tax professionals

Are you looking for more in-depth information about VAT? Do you want to get a good understanding on the VAT concepts? Have a look at the study book: Fundamentals of GCC VAT Law.









163 views0 comments

Recent Posts

See All