UAE Tax Procedures: A Practical Guide To Corporate Tax Compliance

The UAE tax procedures framework is governed through multiple legislative instruments, principally –

• Federal Decree-Law No. 28 of 2022 (“Tax Procedures Law”) – effective 1 March 2023;
• Cabinet Decision No. 74 of 2023, as amended by Cabinet Decision No. 17 of 2026 (“Executive Regulation”); and
• Cabinet Decision No. 75 of 2023 (“Administrative Penalties Decision”) – effective 1 August 2023.

While the Decree-Law establishes the overarching procedural framework governing taxpayer obligations, audit powers, assessments, dispute resolution, and enforcement, the Executive Regulation operationalizes these provisions through detailed procedural requirements and timelines. Separately, Cabinet Decision No. 75 of 2023 prescribes the administrative penalties applicable for Corporate Tax non-compliance.

Set out below is a consolidated snapshot of key procedural provisions and related penalty implications.