UAE CT Database

All acts / Related: Tax Procedures

Federal Decree-Law No. 28 of 2022

Federal Decree-Law No. 28 of 2022 on Tax Procedures

In force (as amended)

Consolidated text including Federal Decree-Laws No. 17 of 2024 and No. 17 of 2025, Ministry of Finance

Type
Related: Tax Procedures
Issued
30 September 2022
In effect
1 March 2023
Topics
Penalties and procedures

The Arabic original is the authoritative text. It is shown below as published by the UAE Legislation portal (uaelegislation.gov.ae), consolidated text of January 2026.

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