United Arab Emirates, 29 November 2025 The Ministry of Finance has announced the issuance of Federal Decree-Law No. (17) of 2025 amending certain provisions of Federal Decree-Law No. (28) of 2022 on Tax Procedures, as part of the UAE’s continuous efforts to enhance the efficiency of the tax system and strengthen the principles of transparency and fairness in tax transactions. The amended law will come into effect on 1 January 2026. Enhancing Financial Discipline The amendments aim to establish a clearer and more structured legal framework for tax obligations and procedures, including regulating the timeframe for requesting refunds of
