New Protocols for Declining Residual Tax Refunds During Audits FTA Decision No. 9 of 2025
Introduction The Federal Tax Authority (FTA) has issued Decision No. 9 of 2025, establishing specific protocols regarding the handling of refund requests connected to residual amounts. This regulation specifically addresses scenarios where a Person is currently subject to a Tax Audit. The Decision was issued on 4 December 2025 and shall take effect from 1 January 2026. Conditions
New UAE VAT Rules 2026 : Key Highlights from Federal Decree-Law No. 16 of 2025
Introduction The UAE continues to refine its tax framework to align with international best practices and enhance compliance. On 1 October 2025, Federal Decree-Law No. 16 of 2025 was issued, introducing significant amendments to Federal Decree-Law No. 8 of 2017 on Value Added Tax (VAT). These changes take effect from
Federal Decree Law No. 17 of 2025 – Key Amendments to UAE Tax Procedures Law
The United Arab Emirates (UAE) continues its progressive journey toward fiscal modernization with the issuance of Federal Decree-Law No. 17 of 2025, signed on 1 October 2025 and set to take effect from 1 January 2026. This new amendment represents a significant development within the UAE’s Tax Procedures Law, originally
UAE Cabinet Decision No. 106 of 2025 : e-Invoicing Penalties
In November 2025, the UAE Cabinet issued Cabinet Decision No. 106 of 2025, outlining the administrative penalties applicable to violations of the laws governing the Electronic Invoicing System (e-Invoicing). The decision applies to all violations related to the Electronic Invoicing System, as governed by the Federal Decree-Law No. 28 of
Cabinet Decision No. 129 of 2025 “Latest Amendments to the UAE Administrative Tax Penalty Framework”
The UAE tax framework has evolved significantly since the introduction of Excise Tax (2017), VAT (2018), and most recently Corporate Tax (2023). To ensure compliance and efficient tax administration, the UAE Cabinet issued Cabinet Decision No. 40 of 2017, which sets out the system of Administrative Penalties for violations of
Federal Decree-Law No. 7 of 2025: Strengthening the Excise Tax Framework in the UAE
Tax laws rarely stand still — especially in economies that evolve as swiftly as the UAE’s. With the issuance of Federal Decree-Law No. 7 of 2025, the Excise Tax framework enters a new phase of administrative clarity, long-term fiscal balance and ensuring fairness. Effective 1 October 2025, this amendment introduces sharper clarity in tax calculation, registration,
