Article 49 bis of Chapter 14 (Payment and Refund of Corporate Tax) under UAE Federal Decree-Law No. 47 of 2022, inserted by Federal Decree-Law No. 28 of 2025, governs the process for claiming unused corporate tax credits. It enables Taxable Persons to claim unused tax credits arising from specified incentives or reliefs under Article 20(2)(g) and Article 44(3), in accordance with rules, procedures, and conditions established by the Cabinet upon the Minister's recommendation. It also authorizes the Federal Tax Authority (FTA) to withhold funds from corporate tax and top-up tax revenues to settle approved claims based on a Board of Directors decision.