Arakan

For companies

ComplyYour compliance managerGovernGovernance and board compliance

For firms serving clients

OnboardClient onboarding (KYC/CDD)ShieldClients' regulatory complianceLedgerClients' FTA compliance

For setting up

ScoutPlanning your UAE setup

Screening, rules and records

VerifySanctions, PEP and adverse-media screeningLexaraUAE rulebook libraryVaultStatutory records storageScopeWhat applies to you
How the platform worksAll apps

Start from where you are

I'm setting up a company in the UAEScout — Choose the right free zone or mainland licence before you pay for one.I run a UAE companyComply — Know what applies to your company and stay on top of it, whether it's a trading firm, a DNFBP or licensed by a financial regulator.I'm a firm serving clientsOnboard · Shield · Ledger · Verify — Deliver compliance, bookkeeping or KYC for many clients from one workspace.I'm researching UAE regulationLexara — Read the law itself and get answers that cite the article.

Free zones

UAE free zonesCosts and visas by zoneFree zone price indexFree zone cost calculatorMainland vs free zoneDIFC vs ADGM

Business activities

Mainland licence activitiesBusiness activity look-upActivity permissions by zoneIncorporation document checklistSample setup report

UAE law

Laws and rulebooksRegulatorsUAE Corporate Tax lawUAE AML regulationsVARA regulationsDFSA rulebookADGM FSRA regulations

Learn

Regulatory updatesArakan Lexara WeeklyTax and compliance glossaryBriefingsCompliance scenariosLexara Academy
Free — no account neededAll resources
Pricing
Sign inStart free

Products

ComplyYour compliance managerGovernGovernance and board complianceOnboardClient onboarding (KYC/CDD)ShieldClients' regulatory complianceLedgerClients' FTA complianceScoutPlanning your UAE setupVerifySanctions, PEP and adverse-media screeningLexaraUAE rulebook libraryVaultStatutory records storageScopeWhat applies to you

Solutions

I'm setting up a company in the UAEI run a UAE companyI'm a firm serving clientsI'm researching UAE regulation

Free tools & guides

UAE free zonesCosts and visas by zoneFree zone price indexFree zone cost calculatorMainland vs free zoneDIFC vs ADGMMainland licence activitiesBusiness activity look-upActivity permissions by zoneIncorporation document checklistSample setup reportLaws and rulebooksRegulatorsUAE Corporate Tax lawUAE AML regulationsVARA regulationsDFSA rulebookADGM FSRA regulationsRegulatory updatesArakan Lexara WeeklyTax and compliance glossaryBriefingsCompliance scenariosLexara Academy
Pricing
Start freeSign in

Loading...

Tax and compliance termsGlossaryBriefingsScenariosCorporate Tax lawArakan Lexara WeeklyFree zones →Business activities →UAE law →
Return to Intelligence Hub

Featured Briefings

Data Residency CFO Liability Audit Readiness

Seal your vault.

Align your corporate DNA with Decree-Law 47.

Initiate Secure Scan

Get started

Every regulation that applies
to your business. Found. Checked. Actioned.

Start free How pricing works
Arakan

UAE compliance, from company setup to filing — for UAE companies and the firms that serve them. 10 apps on one company record.

Platform

  • Product
  • Solutions
  • All apps
  • Start free
  • Pricing
  • Security

Resources

  • Briefings & Lexicon
  • Industry Scenarios
  • Free Zones Guide
  • Certification
  • Institutional Guide

Free tools & guides

  • UAE free zones
  • Costs and visas by zone
  • Mainland licence activities
  • Business activity look-up
  • Laws and rulebooks
  • Regulators
  • Regulatory updates
  • Arakan Lexara Weekly

Legal

  • Privacy Policy
  • Terms of Service

10 apps

Comply

Your compliance manager

Govern

Governance and board compliance

Onboard

Client onboarding (KYC/CDD)

Shield

Clients' regulatory compliance

Ledger

Clients' FTA compliance

Scout

Planning your UAE setup

Verify

Sanctions, PEP and adverse-media screening

Lexara

UAE rulebook library

Vault

Statutory records storage

Scope

What applies to you

UAE free zones by emirate

View all
Dubai
DMCCDIFCJAFZADAFZADSODWCDICDMCDHCCIFZAMeydanDSCDPCDKPDOCDSPD3DIACDCCDMCDWTCGDP
Abu Dhabi
ADGMKEZADMCFZ2454ADAFZICADAAIAFZ
Sharjah
SPCSHAMSHFZASAIFSRTIPSHCC
RAK
RAKEZRAK DAORAKEZ
Ajman
ACMFZAFZAMC
Fujairah
FOIZFCCFFZ
UAQ
UAQIZUAQ FTZ

© 2026 Arakan. DIFC, Dubai, UAE.

Arakan-managed document storage: AWS me-central-1 (UAE).

Lexicon
Lexicon

The Statutory Limitation Period: The 7-Year Forensic Window

Lexicon Entry: Audit Timelines under Federal Decree-Law No. 28

The **Statutory Limitation Period** is the legally defined window during which the Federal Tax Authority (FTA) maintains the right to conduct a Tax Audit or issue a Tax Assessment. For the 2026 tax year, this period serves as the mandatory "Data Retention Floor" for all Juridical Persons.

The General 7-Year Rule

Under **Federal Decree-Law No. 28 on Tax Procedures**, the standard limitation period is **7 years** from the end of the relevant Tax Period. This requires taxpayers to maintain **Administrative Record Integrity** for a minimum of 84 months.

Real Estate Exception

Records related to **Real Estate Assets** carry an extended statutory retention requirement of **15 years**. This includes acquisition costs, capital improvements, and disposal documentation.

Evasion & Non-Registration

The 7-year clock **does not start** if a person fails to register for tax when required. In cases of proven **Tax Evasion**, the FTA maintains an indefinite look-back period, effectively bypassing the statute of limitations.

Suspension and Extension of the Period

The limitation period may be suspended or extended under specific 2026 administrative triggers:

  • **Active Audit:** If an audit is initiated before the 7th year expires, the window is extended for a further 4 years.
  • **Voluntary Disclosure:** Filing a disclosure in the 7th year can trigger an immediate extension to allow for forensic verification.
  • **Legal Appeals:** The clock pauses during active litigation with the Tax Disputes Resolution Committee (TDRC).
"In a 2026 forensic audit, 'I deleted the files' is a confession, not a defense. If your SHA-256 fingerprint trail is broken before the 7th year, the FTA reserves the right to apply a 'Best Judgment' assessment, often resulting in significantly higher tax liabilities."
— Arakan Statutory Intelligence Brief

Related Concepts

Solution

Corporate Tax Strategy

Data Node

Sovereign Risk Matrix

Disclaimer: This lexicon entry is for informational purposes only and does not constitute legal or tax advice. Arakan recommends a formal nexus assessment for all entities under Decree-Law 47.