TAXP003
Tax Procedures Public Clarification – Amendment of Tax Procedures Law – Federal Decree-Law No. 28 of 2021
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.
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