United Arab Emirates MOF Posts Federal Decree-Law Amending Tax Procedures

The Emirati Ministry of Finance Dec. 5 posted online Federal Decree-Law No. 17 of 2025, amending some provisions of Federal Decree-Law No. 28/2022 on tax procedures, effective Jan. 1, 2026. The decree-law includes measures: 1) setting a five-year period from the end of the relevant tax period for requesting recovery or using credit balances, with flexibility for late requests in specific cases; 2) expanding limitation provisions to allow the Federal Tax Authority to conduct audits or issue assessments beyond limitation periods in some scenarios; 3) granting the Tax Agency power to issue binding directives to unify interpretation and reduce risks; ...