This text provides the full framework of the Executive Regulation of the UAE Tax Procedures Law (Cabinet Decision No. 36 of 2017, as amended by Cabinet Decision No. 51 of 2021). It governs the operational rules of the Federal Tax Authority (FTA), detailing corporate record-keeping requirements (5-year retention, 12 months for bankruptcy), language guidelines allowing English with Arabic translations, and strict timelines for voluntary disclosures (20 business days from discovery). Additionally, it outlines the comprehensive enforcement powers of FTA Tax Auditors during audits, including site access, document seizure, asset marking, and the specific criteria required to apply for administrative penalty waivers.