GTL Summary:

Article 38 of the Tax Procedures Law establishes the framework for taxpayers to request a tax refund. A taxpayer may submit a refund application if the amount they have paid exceeds the total of their Payable Tax and any Administrative Penalties. The entitlement to a refund must be grounded in the relevant Tax Law. Clause 1 stipulates that any application must adhere to the specific procedures outlined in the Executive Regulations. As per Clause 2, the Federal Tax Authority is responsible for reviewing each application and formally notifying the taxpayer of its decision to either accept or reject the claim.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 38
Country: 🇦🇪 UAE
Location: Part 5 - Refund and Collection of Tax &rsaquo; Chapter 1 - Refund of Tax
Order: 38
Last updated at: 2025-12-19 09:23:02 UTC

Part 5 - Refund and Collection of Tax

Chapter 1 - Refund of Tax

Article 38 - Application for Tax Refunds

A Taxpayer may apply for a refund of any Tax he has paid if he is entitled to a refund under the Tax Law and it appears that the amount he has paid is in excess of the Payable Tax and Administrative Penalties, pursuant to the procedures specified in the Executive Regulations .
The Authority shall review the application submitted under Clause 1 of this Article and notify the Taxpayer of its decision as to whether it has accepted or rejected the application.

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