Cabinet Decision No. 17 of 2026 amending certain provisions of Cabinet Decision No. 74 of 2023 concerning the Executive Regulations of Federal Decree-Law No. 28 of 2022 on Tax Procedures

The Cabinet

- Having reviewed the Constitution;

- Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments;

- Cabinet Decision No. 74 of 2023 on the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures;

- based on the proposal of the Minister of Finance and the approval of the Cabinet,

has decided:

Article 1

The provisions of Article 10, Article 26 and paragraph (b) of Clause (1) of Article 28 of the aforementioned Cabinet Decision No. 74 of 2023 shall be replaced by the following provisions:

Article 10 – Submission of a Voluntary Disclosure

1. If a taxpayer discovers that the tax return submitted to the Authority or the tax assessment issued by the Authority in respect of him is incorrect, resulting in the tax payable under the Tax Law being calculated at a lower amount than required, the following shall apply:

a. If the amount exceeds AED 10,000, they must submit a Voluntary Disclosure within (20) twenty working days from the date on which they became awa...