The UAE's Ministry of Finance has introduced amendments to the executive regulations governing tax procedures, effective 1 April 2026, aligned with the updated Tax Procedures Law that came into force on 1 January 2026.
The revisions cover voluntary disclosures, refund processes, record retention and the handling of taxpayer information. Updated refund procedures will now apply to any credit balance owed to taxpayers, while changes to information disclosure rules reinforce confidentiality protections between taxpayers and government authorities.
Record retention requirements have been extended, requiring taxpayers to hold records for an additional two years where a refund claim remains pending beyond the statute of limitations. Document and asset preservation periods may also be extended during tax audits.
The Ministry said the amendments are designed to enhance transparency, improve compliance and strengthen taxpayer rights as the UAE continues to develop its tax framework, including the rollout of corporate tax.
Gulf Economist Staff Writer