UAE tightens tax procedures regulations, effective April 1

Dubai: The Ministry of Finance has updated tax procedures regulations to align with recent legal changes, introducing new rules on disclosures, refunds and audit-related record-keeping from April 1, 2026.

The latest amendments relate to a federal decree on tax procedures, following updates to the underlying law that entered into force on January 1, 2026.

The revised regulations clarify procedures for submitting voluntary disclosures, aligning them with the amended provisions of the tax law. They also state that refund procedures will apply to any credit balance in favour of a taxpayer.

Revise mechanisms

The amendments further revise mechanisms governing the disclosure of information to competent government authorities. They reaffirm the protection of data confidentiality and define the scope and limits of how such information may be used.

Under the new rules, the record retention period is extended by two years for tax periods linked to a refund claim submitted before the statute of limitations expired, where a determination has not yet been issued by the authority.

The changes also introduce the possibility of extending the period for preserving or seizing documents or assets for the purposes of tax audits and examinations.

The ministry said the amendments aim to enhance transparency, support taxpayer compliance, and ensure the accuracy and integrity of tax procedures while safeguarding taxpayer rights.