Cabinet Decision Cabinet Decision No. 17 of 2026 Cabinet

CD 17/2026 — Amendments to the Tax Procedures Executive Regulation

Cabinet Decision No. 17 of 2026 (amending Cabinet Decision No. 74 of 2023, the Executive Regulation of the Tax Procedures Law)

In force Issued 23 March 2026 In force from 1 April 2026

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Official Arabic title
قرار مجلس الوزراء رقم (17) لسنة 2026
Document type
Cabinet Decision
Number
17
Issued by
Cabinet
Administered by
Federal Tax Authority
Issued
23 March 2026
In force from
1 April 2026
Applies to
Amends Cabinet Decision No. 74 of 2023.
Current position
In force from 1 April 2026. Known from the FTA and MoF consolidated texts of Cabinet Decision No. 74 of 2023; the amending decision itself is not published separately on those sites.
Topics
Tax Procedures & the FTA · Record keeping · Voluntary disclosure · FTA audit
Official text
Official Arabic text · English translation (unofficial)

Factual summary

Amends the Tax Procedures Executive Regulation (Cabinet Decision No. 74 of 2023) from 1 April 2026. It adds a two-year extension to the record-keeping period while a refund application is pending, amends the voluntary disclosure and credit-balance refund articles, allows the FTA to extend the seizure of documents or assets, and amends the rules on disclosure of information to government entities.

What it means in practice Professional insight

Who: every taxpayer, especially those with refund claims in progress. What to check: keep records until refund applications are decided, and the current refund decision and repayment timelines in Article 26.

Key provisions

  • Art. 3(2) Added paragraph (e): records kept for an additional 2 years while a refund application submitted within the statutory periods awaits an FTA decision.
  • Art. 10 Voluntary disclosure article amended (thresholds of AED 10,000 and 20 Business Days in the current text).
  • Art. 18(10) Added: the FTA may extend the seizure period of documents or assets, notifying the person concerned where possible.
  • Art. 26 Credit balance refund procedures amended: decision within 20 Business Days; repayment initiated within 5 Business Days of notification.
  • Art. 28(1)(b) Disclosure to a competent government entity amended: under an agreement with the FTA that ensures data confidentiality and protection.

What changed

  1. 23 March 2026 Issued
  2. 1 April 2026 In force
  3. 1 April 2026 Amends CD 74/2023 — Tax Procedures Executive Regulation — Arts. 3, 10, 18, 26, 28: Adds a 2-year record-keeping extension while a refund application is pending; amends the voluntary disclosure and credit-balance refund articles; allows extension of seizures; amends disclosure to government entities.

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. 30 September 2022 Federal Decree-Law FDL 28/2022 — Tax Procedures Law In force — amended
    1. 11 June 2017 Federal Law FL 7/2017 — former Tax Procedures Law — Replaced by this law from 1 March 2023 Superseded
      1. 24 September 2017 Cabinet Decision CD 36/2017 — Former Tax Procedures Executive Regulation (repealed) — Executive Regulation of this law Repealed
      2. 1 May 2018 Cabinet Decision CD 23/2018 — Tax Disputes Resolution Committees — Made under it In force
      3. 28 December 2021 Cabinet Decision CD 105/2021 — Instalments, waiver and refund of administrative penalties — Made under it In force
      4. 2 September 2022 Cabinet Decision CD 85/2022 — Who is a UAE tax resident — Made under it In force (see Corporate Tax)
    2. 24 September 2017 Cabinet Decision CD 40/2017 — Administrative penalties: VAT, Excise Tax and Tax Procedures (schedule in force from 14 April 2026) — Made under it In force — amended
      1. 28 April 2021 Cabinet Decision CD 49/2021 — 2021 replacement of the tax penalty tables — Amends it In force
      2. 9 October 2025 Cabinet Decision CD 129/2025 — New tax penalty amounts from 14 April 2026 — Amends Art. 1 In force
    3. 10 July 2023 Cabinet Decision CD 74/2023 — Tax Procedures Executive Regulation — Executive Regulation of this law In force — amended
      1. 16 August 2023 FTA Decision FTA Decision 14/2023 — Extra conditions for a firm to register as a tax agent — Made under Art. 12(2)(d) In force
      2. 13 December 2023 FTA Decision FTA Decision 15/2023 — Annual CPD hours for individual tax agents — Made under it In force
      3. 15 January 2024 FTA Decision FTA Decision 1/2024 — Professional standards and black points for tax agents — Made under it In force
      4. 23 March 2026 Cabinet Decision CD 17/2026 — Amendments to the Tax Procedures Executive Regulation — Amends Arts. 3, 10, 18, 26, 28 In force
      5. 2 June 2026 FTA Decision FTA Decision 4/2026 — Keeping records as electronic copies or photocopies — Made under Art. 4(2) In force
    4. 19 July 2024 FTA Decision FTA Decision 5/2024 — When private clarification fees are refunded — Made under it In force
    5. 1 November 2024 FTA Decision FTA Decision 8/2024 — Correcting VAT return errors that do not change the tax due — Made under it In force (see VAT)
    6. 17 February 2025 FTA Decision FTA Decision 1/2025 — Extending deadlines for review and reconsideration requests — Made under it In force
    7. 13 March 2025 Ministerial Decision MD 64/2025 — Earlier e-invoicing service-provider accreditation (repealed) — Made under it Superseded (see E-Invoicing)
    8. 12 September 2025 Ministerial Decision MD 243/2025 — E-invoicing system — Made under e-invoicing provisions In force — amended (see E-Invoicing)
    9. 9 October 2025 Cabinet Decision CD 106/2025 — E-invoicing violations and penalties — Made under it In force (see E-Invoicing)
    10. 4 December 2025 FTA Decision FTA Decision 9/2025 — Declining refunds of residual amounts during a tax audit — Made under it In force
    11. 11 June 2026 FTA Decision FTA Decision 7/2026 — Disposal of seized and abandoned goods — Made under it In force

Official sources

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Related services: VAT Health Check · Corporate Tax

Last verified against official sources: 26 October 2026 · اقرأ بالعربية

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General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.