Tax procedures: UAE legislation

Cabinet Decision No. 129 of 2025 Amending Cabinet Decision No. 40 of 2017 on the Administrative Penalties for Violation of Tax Laws in the UAE

Amends the definitions in Article 1 and replaces Tables 1 and 3 of the tax penalties decision, restating the penalties for tax procedures and VAT violations with effect from 14 April 2026; the FTA publishes it within the consolidated text of Cabinet Decision No. 40 of 2017.

Federal Tax Authority Decision No. 3 of 2024 on the Timeline specified for Registration of Taxable Persons for Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments

Sets the deadlines for corporate tax registration: existing resident companies by dates tied to the month their licence was issued, newly incorporated resident juridical persons within three months of incorporation, and natural persons in business above the threshold by 31 March of the following year.

Cabinet Decision No. 74 of 2023 on the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures

Implements the Tax Procedures Law: which accounting records must be kept and for how long (generally five years, seven for real estate records), form and language of documents, tax agent registration and conduct, voluntary disclosure conditions, notification and assessment procedures; repeals Cabinet Decision No. 36 of 2017 and is amended by Cabinet Decision No. 17 of 2026.

Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency

Explains the natural-person residency tests: usual or primary place of residence means where the person habitually spends most time, centre of financial and personal interests is where personal and economic ties are closest, any part of a day in the UAE counts and days need not be consecutive, and a permanent place of residence can be rented.

Cabinet Decision No. 85 of 2022 on Determination of Tax Residency

Defines UAE tax residency: a juridical person incorporated or recognised in the UAE (not a foreign branch) or resident under a tax law; a natural person with usual residence and centre of interests in the UAE, present 183 days in 12 months, or 90 days as a UAE or GCC national or residence-permit holder with a UAE home or job.

Federal Decree-Law No. 28 of 2022 on Tax Procedures

The common procedural code for all federal taxes: registration, record keeping, returns, voluntary disclosures, FTA audits and assessments, tax agents, administrative penalties and reconsideration, objections to the Tax Disputes Resolution Committee and courts, refunds and evasion offences; repeals Federal Law No. 7 of 2017 and is amended by Federal Decree-Laws No. 17 of 2024 and No. 17 of 2025.

Cabinet Decision No. 40 of 2017 on the Administrative Penalties for Violation of Tax Laws in the UAE

Sets in three tables the fixed and percentage-based administrative penalties the FTA imposes for breaches of the Tax Procedures Law, the Excise Tax Law and the VAT Law, such as late registration, late returns, late payment, record-keeping failures and incorrect invoices; consolidated as amended by Cabinet Decisions No. 49 of 2021, No. 108 of 2021 and No. 129 of 2025.