Explore the key amendments to UAE tax procedures under Cabinet Decision No. 17 of 2026. Learn how the new rules on record-keeping, voluntary disclosures, refund timelines, and enhanced FTA audit powers impact businesses and ensure compliance with the latest regulations.
Discover everything you need to know about the UAE Federal Tax Authority’s (FTA) Clarifications and Directives for 2026. This comprehensive guide explains their purpose, key differences, application process, and impact on VAT and Corporate Tax compliance, helping UAE businesses and taxpayers stay aligned with the latest tax regulations.
The UAE has taken a significant step toward fostering innovation and economic diversification with the introduction of Ministerial Decision No. 24 of 2026, which operationalizes the R&D Tax Credit regime under the Corporate Tax framework. This decision provides detailed guidance on eligibility, calculation and compliance measures for Research & Development (R&D) tax incentives, aligning the…
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 established under Federal Decree-Law No….
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 2022. However, it does not…
Navigating tax assessments can be complex, and errors in tax determinations or administrative penalties can have significant implications for taxable persons. Recognizing this, the UAE has introduced an optional Tax Assessment Review mechanism under Federal Decree-Law No. 28 of 2022. This process allows taxpayers to challenge perceived errors in tax assessments and penalties before escalating…
