Tax Procedures Public Clarification No. TAXP006 of 2023: Issuance of a New Tax Procedures Executive Regulation

Issue

The tax procedures in the UAE are regulated by Federal Decree-Law No. 28 of 2022 on Tax Procedures ("Decree-Law") and its Executive Regulation. Cabinet Decision No. 74 of 2023 ("New Executive Regulation") repealed Cabinet Decision No. 36 of 2017 on the Executive Regulation of Federal Law No. 7 of 2017 on Tax Procedures, and its amendments ("Previous Executive Regulation"), with effect from 1 August 2023.

This Public Clarification is intended to inform persons of the changes made in the New Executive Regulation where these differ from the provisions of the Previous Executive Regulation.

Articles that remained materially the same (except for renumbering) are not covered by this Public Clarification.

Summary

The main changes in the New Executive Regulation are in relation to the following topics:

– Definitions (Article 1)¹

– Recordkeeping (Article 2 and Article 3)^2-5

– Language (Article 5)⁶ 

– Registration, de-registration and amending details of registration (Article 6)^{7, 8}

– UAE Licensing bodies (Article 7)⁹

– Submission of voluntary disclosure (Article 10)¹⁰

– M...