GTL Summary:

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 35
Country: 🇦🇪 UAE
Location: Part 4 - Review of Assessment, Objection and Appeal › Chapter 3 - Objection Made to the Committee
Order: 35
Last updated at: 2025-11-04 11:19:41 UTC

Part 4 - Review of Assessment, Objection and Appeal

Chapter 3 - Objection Made to the Committee

Article 35 - Extension of Deadlines

  1. The Authority or the Committee, as the case may be, may for any of the reasons specified in the Executive Regulations extend any of the periods specified in Clause 3 of Article 28 , Clause 2 of Article 29 and Clause 1 of Article 33 of this Decree-Law for a period specified in Executive Regulations .

  2. The Authority or the Committee, as the case may be, may at a request of a Person for any of the reasons specified in the Executive Regulations grant that Person an extension of any of the periods specified in Clause 2 of Article 28 and Clause 1 of Article 29 and Clause 1 of Article 32 of this Decree-Law.

  3. A decision by the Authority or Committee, refusing the request for extension made under Clause 2 of this Article pursuant to Article 32 or 36 of this Decree-Law, shall be final and not subject to an objection or appeal, as the case may be.

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