GTL Summary:

Article 60 explains the framework for tax assessments and penalties, establishing a direct link to the overarching Tax Procedures Law. It states that a Person may be subject to a Corporate Tax assessment as governed by that federal law and its implementing decisions. The article also grants the Federal Tax Authority (FTA) the power to prescribe the specific circumstances under which an assessment can be requested by a taxpayer or issued by the Authority. It explicitly confirms that the Tax Procedures Law is the definitive source for determining all relevant penalties and fines.

Document Type: Tax Law Article
Law: CIT (FDL No 47 of 2022, as amended)
Article Number: 60
Country: 🇦🇪 UAE
Location: Chapter 18 - Violations and Penalties
Order: 60
Last updated at: 2025-11-04 11:19:40 UTC

Chapter 18 - Violations and Penalties

Article 60 - Assessment of Corporate Tax and penalties

[GTL Notes]

A Person may be subject to a Corporate Tax assessment in accordance with the Tax Procedures Law and the decisions issued in the implementation of its provisions.
Notwithstanding the provisions of the Tax Procedures Law and the decisions issued in the implementation of its provisions, the Authority may prescribe the circumstances and conditions under which a Corporate Tax assessment may be requested by a Taxable Person or issued by the Authority.
The Tax Procedures Law referred to in the preamble and the decisions issued in the implementation of its provisions shall determine the relevant penalties and fines relevant to the implementation of this Decree-Law.

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