04/04/2026
UAE Tax Procedures Update
Businesses in the UAE should take note of the latest amendments to the Executive Regulation of the Tax Procedures Law, effective 1 April 2026. The update reinforces key compliance requirements around record keeping, registration updates, voluntary disclosures, tax audits, and refund procedures.
Among the important points:
* Keep proper accounting records and supporting documents.
* Retain records for 5 years, and real estate records for 7 years.
* Notify the FTA of registration changes within 20 business days.
* Review voluntary disclosure obligations carefully, especially around the AED 10,000 threshold.
* Be prepared for audit notification, document requests, and timely response requirements.
Strong tax compliance starts with proper systems, accurate records, and timely action.
Compliance