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May 15, 2026

This Cabinet Decision establishes the Executive Regulations for Federal Decree-Law No. 8 of 2017 on Value Added Tax, providing detailed implementation rules. It clarifies key administrative and compliance procedures for taxpayers. Specifically, Article 62 of these regulations defines the duration of a tax period. It sets the standard tax period at three calendar months but grants the Federal Tax Authority discretionary power to assign a shorter or longer period. This may be done to reduce tax evasion risk, improve compliance monitoring, or ease the administrative burden on the Authority or the taxable person, thereby ensuring flexible and effective tax administration.

Part 14 - Tax Returns and Tax Periods

Article 62 - Duration of the Tax Period

The standard tax period applicable to a taxable person shall be a period of three calendar months ending on the date that the Authority determines.
Notwithstanding the provisions of Clause (1) of this Article, the Authority may assign a person or class of persons a shorter or longer tax period where it considers that a non-standard tax period length is necessary or beneficial to:
1. Reduce the risk of tax Evasion.
2. Enable the Authority to improve the monitoring of compliance or collection of tax revenues.
3. Reduce the administrative burden on the Authority or the compliance burden on a person or class of persons.
If a taxable person is assigned the standard tax period, he may request that the tax period ends with the month as requested by him, and the Authority may accept such request at its discretion.