FDL 28/2022 — Tax Procedures Law

Factual summary

The common procedural law for the federal taxes administered by the FTA (VAT, Excise Tax and Corporate Tax). It covers record keeping, the register of tax agents, tax returns and payment, voluntary disclosure, tax audits and assessments, refunds, objections, and how time periods are counted — a period ending on a non-business day runs to the next business day (Art. 49). It repealed and replaced Federal Law No. 7 of 2017 from 1 March 2023 (Art. 55). The FTA consolidated text, in Arabic and English (the English is not an official translation), includes the amendments up to the one in force from 1 January 2026.

What it means in practice Professional insight

Who: every taxpayer and every registered tax agent. What to do: keep records for the required periods, file and pay on time, correct errors through voluntary disclosure where the law requires it, and respond to FTA audits and assessments within the stated windows. Since 1 January 2026, refunds of credit balances follow the time limits added by the latest amendment (see the consolidated text).

Key provisions

• Art. 12 Register of Tax Agents at the FTA; only registered agents may practise.
• Art. 49 Counting periods: a period whose last day is not a business day runs to the next business day.
• Art. 55 Repeals Federal Law No. 7 of 2017; its Executive Regulation stays in force where consistent until replaced.
• Art. 57 Effective 1 March 2023.