The UAE has approved amendments to its tax procedures law, with the new rules scheduled to come into force on 1 January 2026. The update focuses on refund timelines, assessment procedures, and clearer legal protections for taxpayers.
Key Points
- Changes made under Federal Decree-Law No. (17) of 2025
- Aims to give taxpayers clearer rights and timelines
- Offers more flexibility in certain refund situations
- Allows the Federal Tax Authority to issue binding directions
In a statement, the Ministry of Finance said the new law supports transparency and strengthens trust in the UAE’s tax system. Officials added that the country is committed to improving the ease of doing business.
The FTA stated that unified and binding instructions will ensure all taxpayers follow the same interpretation of tax rules.
These updates aim to simplify processes and reduce uncertainty for both individuals and businesses. The structured approach helps taxpayers understand what they can request and when, while also allowing the FTA to manage cases more effectively.
More detailed guidance is expected before the January 2026 implementation. Officials encourage taxpayers to stay updated through official channels.
