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The UAE has introduced significant updates to its tax procedures framework with the issuance of Federal Decree-Law No. (17) of 2025, amending key provisions of Federal Decree-Law No. (28) of 2022 on Tax Procedures.
The Ministry of Finance confirmed that the new law will take effect on January 1, 2026.
The amendments improve efficiency, enhance clarity for taxpayers, and strengthen transparency, fairness and financial discipline across the UAE’s tax system.
UAE tax rules
A central component of the amendments is a defined period—not exceeding five years from the end of the relevant tax period—for taxpayers to request a…
