UAE Ministry of Finance Issues Amendments to Tax Procedures Executive Regulation

Muhammed Nihal K C
Analyst Accounts

08-Apr-2026

Effective 1 April 2026, the UAE Ministry of Finance has introduced key amendments impacting voluntary disclosures, tax refunds, data confidentiality, record retention, and audit procedures.

The UAE Ministry of Finance (MoF) has issued amendments to Cabinet Decision No. (74) of 2023 on the Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures. These changes follow the recent updates to the Tax Procedures Law, which came into force on 1 January 2026.

These amendments are part of the UAE’s continued efforts to strengthen tax compliance, enhance transparency, and improve the overall efficiency of the tax system.

Voluntary Disclosure Procedures

The amended regulation provides clearer guidance on the submission of voluntary disclosures. These updates align the disclosure process with the revised Tax Procedures Law, giving taxpayers greater clarity when correcting errors or omissions in previously filed tax returns.

Tax Refunds

The revised provisions confirm that refund procedures apply to any credit balance in favour of the taxpayer. This ensures that taxpayers who have overpaid taxes can access a clear and structured process for claiming refunds.

Data Confidentiality and Information Sharing

The amendments introduce updated rules for the disclosure of taxpayer information to competent government authorities. While maintaining strict data confidentiality, the regulation clearly defines the scope and limitations on how such information may be shared and used.

Extended Record Retention Period

The amendments extend the record retention period by an additional two years in cases where a refund claim has been submitted before the expiry of the statute of limitations and the Federal Tax Authority (FTA) has not yet issued a decision. In such cases, taxpayers are required to retain all relevant records until the Authority completes its review and issues a determination.

Audit Procedures and Seizure of Documents

The new provisions allow for the extension of the period for the preservation or seizure of documents and assets for tax audit and examination purposes. This provides the FTA with greater flexibility, particularly in complex or ongoing audit cases.

Conclusion

The Ministry of Finance has emphasised that these amendments aim to enhance transparency, support taxpayer compliance, and ensure the accuracy and integrity of tax procedures, while continuing to safeguard taxpayer rights.

Businesses operating in the UAE should review these changes carefully and ensure that their internal tax processes are aligned with the updated requirements.

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