Website Last updated:

May 15, 2026

This clarification details key updates in the new Tax Procedures Executive Regulation (Cabinet Decision No. 74 of 2023). Significant changes include an expanded definition of assets" to cover intangible assets, a specific 7-year record retention period for real estate documents, and FTA acceptance of documents submitted in English. It also introduces a major overhaul of the tax agent system, now allowing registration for juridical persons and specifying new qualification criteria. Furthermore, it details new provisions for reconciliation in tax evasion cases, updated notification methods, and rules for extending certain deadlines for tax procedures."

TAXP006

Tax Procedures Public Clarification

Issuance of a New Tax Procedures Executive Regulation

Issue

The tax procedures in the UAE are regulated by Federal Decree-Law No. 28 of 2022 on Tax Procedures (“Decree-Law”) and its Executive Regulation. Cabinet Decision No. 74 of 2023 (“New Executive Regulation”) repealed Cabinet Decision No. 36 of 2017 on the Executive Regulation of Federal Law No. 7 of 2017 on Tax Procedures, and its amendments (“Previous Executive Regulation”), with effect from 1 August 2023.

Many of the provisions of the Previous Executive Regulation were incorporated in the New Executive Regulation.

This Public Clarification is intended to inform persons of the changes made in the New Executive Regulation where these differ from the provisions of the Previous Executive Regulation.

Articles that remained materially the same (except for renumbering) are not covered by this Public Clarification.

Summary

The main changes in the New Executive Regulation are in relation to the following topics:

Definitions (Article 1)
Recordkeeping (Articles 2 and 3)
Language (Article 5)
Registration, de-registration and amending details of registration (Article 6)
UAE Licensing bodies (Article 7)
Submission of voluntary disclosure (Article 10)
Means of notification (Article 11)
Natural person and juridical person tax agents (Articles 12 - 14)
Tax audits (Articles 15 - 19)
Reconciliation in tax evasion crimes (Articles 23 and 24)
Extension of deadlines (Article 25)
Payment of tax and administrative penalties in cases of bankruptcy (Article 27)

The detailed analysis below highlights the differences between the Previous Executive Regulation and the New Executive Regulation and provides further clarification on new or updated provisions.

Detailed analysis

Definitions (Article 1)

The number of definitions has been limited under Article 1 of the New Executive Regulation as the definitions under Article 1 of the Decree-Law also apply for the New Executive Regulation. When reviewing their legal obligations and rights, all persons must ensure they refer to the definitions in the Decree-Law in conjunction with the provisions of the New Executive Regulation.

The definition of the term "assets" has been expanded to include intangible assets. This means that the definition includes, for example, patents, brands, licenses, trademarks, computer programs, copyrights, goodwill and also customer lists. The definition of assets has a particular importance for the application of Article 18 of the New Executive Regulation.

Accounting records and commercial books (Article 2)