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October 1, 2026

Issued to amend existing tax regulations, Federal Decree-Law No. 100 of 2024 specifically modifies the provisions concerning the refund of excess tax. The Decree-Law amends Article 65, which outlines the process for taxable persons to claim a refund. Its primary function is to update the legislative reference for procedural matters. It replaces the specific citation of 'Federal Law No. 7 of 2017 on Tax Procedures' with the more general term 'Tax Procedures Law'. This ensures refund procedures align with the current tax procedural framework, effective from 15 November 2024.

Title 15 - Recovery of Excess Tax

Article 65 - Recovery of Excess Tax

If the Taxable Person has excess Recoverable Tax for a Tax Period and has made a request to the Authority by the means specified by the Authority to be repaid the amount of the excess, then the Authority shall repay the amount to the Taxable Person within the timelines and according to the procedures specified in the [Tax Procedures Law.]