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

Version log

DateEditionStatus
29 November 2025Consolidated text including Federal Decree-Laws No. 17 of 2024 and No. 17 of 2025, Ministry of FinanceCurrentRead · Arabic

History

  • Issued (Federal Decree-Law No. 28 of 2022)
  • Amended by Federal Decree-Law No. 17 of 2024 (issued 30 Sep 2024)
  • Amended by Federal Decree-Law No. 17 of 2025 (issued 1 Oct 2025)