Federal Decree-Law No. 17 of 2025 Amending the Tax Procedures Law

Amends the Tax Procedures Law (Federal Decree-Law No. 28 of 2022): caps the FTA's period to allocate credits/overpayments at five years, revises the voluntary disclosure framework to selective FTA application, sets a five-year deadline for taxpayer refund requests, and expands statute-of-limitations exceptions for audits. Effective 1 January 2026. Date shown is the decree's issue date per secondary legal sources; the exact Official Gazette publish date was not independently confirmed — flagged.

What firms should do

Yes — review refund and voluntary disclosure timelines against the new five-year limits

Regulator: Federal Tax Authority
Type: Cabinet Decision
Status: Enacted
Published: 25 Nov 2025
Takes effect: 1 Jan 2026
Reference: Federal Decree-Law No. 17 of 2025 (technically primary legislation, not a Cabinet Decision — closest available Source_Type used)
Topic: Tax Procedures
Impact: High

Read it on the regulator's website

Found automatically on the regulator's website and summarised by AI by Arakan Lexara. Not legal advice; check the official source before relying on it.

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