The Ministry of Finance (MoF) has announced amendments to Cabinet Decision No. (74) of 2023 On the Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures, pursuant to the amendments introduced under Federal Decree-Law No. (28) of 2022 on Tax Procedures, as amended, which entered into force on 1 January 2026.
The amendments include clarifying the procedures governing the submission of voluntary disclosures and aligning them with the updated provisions of the Tax Procedures Law. They further stipulate that refund procedures shall apply to any credit balance in favour of the taxpayer.
In addition, the amendments revise the mechanisms for disclosure to competent government authorities, while reaffirming the protection of data confidentiality and setting out the scope and limitations of its use.
Moreover, the amendments extend the record retention period by an additional two years for tax periods relating to a refund claim submitted prior to the expiry of the statute of limitations, where the Authority has not yet issued a determination.
The amendments also introduce the possibility of extending the period for the preservation or seizure of documents or assets for the purposes of tax audit and examination.
The Ministry stressed that these measures aim to enhance transparency, facilitate taxpayer compliance, and ensure the integrity and accuracy of tax procedures, while safeguarding taxpayers’ rights. The amendments will enter into force on 1 April 2026.
