Article 48 of the Tax Procedures Law addresses situations where a time period for performing an obligation or procedure is not specified in the Decree-Law or the relevant Tax Law. In such cases, the Federal Tax Authority (FTA) is mandated to grant the Taxable Person a period appropriate to the nature of the task. This period must be a minimum of five Business Days and must not exceed forty Business Days, calculated from the date of the triggering event. The Authority also reserves the right to extend this timeframe. The article's title was amended by Federal Decree-Law No. 17 of 2024.
In case a period of time is not specified for the performance of any obligations or other procedure in this Decree-Law or the Tax Law, the Authority shall grant the Taxable Person a period appropriate to the nature of the obligation or procedure of not less than (5) five Business Days and not exceeding (40) forty Business Days from the date of the event giving rise to the obligation or the conduct of the procedure, and the Authority may extend this period.
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