Federal Tax Authority
Federal Decree-Law No. 17 of 2025 Amending the Tax Procedures Law
Amends the Tax Procedures Law (Federal Decree-Law No. 28 of 2022): caps the FTA's period to allocate credits/overpayments at five years, revises the voluntary disclosure framework to selective FTA application, sets a five-year deadline for taxpayer refund requests, and expands statute-of-limitations exceptions for audits. Effective 1 January 2026. Date shown is the decree's issue date per secondary legal sources; the exact Official Gazette publish date was not independently confirmed — flagged.
What firms should do
Yes — review refund and voluntary disclosure timelines against the new five-year limits
- Regulator
- Federal Tax Authority
- Type
- Cabinet Decision
- Status
- Enacted
- Published
- 25 Nov 2025
- Takes effect
- 1 Jan 2026
- Reference
- Federal Decree-Law No. 17 of 2025 (technically primary legislation, not a Cabinet Decision — closest available Source_Type used)
- Topic
- Tax Procedures
- Impact
- High
Found automatically on the regulator's website and summarised by AI by Arakan Lexara. Not legal advice; check the official source before relying on it.
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