What's Changed? - Tax Procedures

The recent amendments to the UAE Tax Procedures Executive Regulations, effective 1 April 2026, focus on enhancing procedural clarity and consistency rather than introducing new tax obligations, by refining record retention requirements (especially for unresolved refunds), providing clearer guidance on voluntary disclosures, strengthening audit-related provisions including extended document retention, and formalising frameworks for information sharing with government entities to ensure greater transparency and data protection.