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.
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The Executive Regulation of Federal Law No. 7 of 2017 on Tax Procedures
Cabinet Decision No. 36 of 2017 - Issue Date: 24th of September 2017
Cabinet Decision No. 51 of 2021 - Issue Date: 28th of April 2021
The Cabinet has decided:
Having reviewed the Constitution;
Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments;
Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority;
Based on what was presented by the Minister of Finance and approved by the Cabinet,
Title One
Article 1 - Definitions
In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires:
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