The UAE’s Ministry of Finance has announced amendments to the executive regulations related to tax procedures, effective 1 April, 2026. These changes align with the updated Tax Procedures Law, which took effect on 1 January.
The revisions introduce new rules on voluntary disclosures, refunds, record retention, and the management of taxpayer information.
A significant aspect of the amendments is the clarification of processes for voluntary disclosures, ensuring alignment with the revised legal provisions.
Updated refund procedures will now apply to any credit balance owed to taxpayers, providing a clearer pathway for recovering overpaid taxes.
The regulations also modify how taxpayer information may be disclosed to relevant government authorities, reinforcing confidentiality protections.
The new rules extend record retention requirements, mandating that taxpayers retain records for an extra two years if a refund claim is pending beyond the statute of limitations.
Further measures permit the extension of preservation periods for documents or assets during tax audits.
The Ministry has stated that these amendments aim to enhance transparency, improve compliance, and safeguard taxpayer rights amidst ongoing reforms to the UAE’s tax framework, including the recent introduction of corporate tax.
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