GTL Summary:

Article 43 specifies the protocol for managing tax liabilities during bankruptcy proceedings. It mandates that an appointed bankruptcy trustee must contact the Federal Tax Authority (FTA) to determine any Due Tax or to be informed of a potential Tax Audit. The Authority is obligated to respond to the trustee's inquiry within 20 business days, providing either the amount of Due Tax or notice of an audit. The article explicitly grants the bankruptcy trustee the right to object or appeal the Authority's tax assessment or settlement. It also states that specific procedures for communication, grievance, and objection will be detailed in the Executive Regulations.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 43
Country: 🇦🇪 UAE
Location: Part 5 - Refund and Collection of Tax &rsaquo; Chapter 3 - Settlement and Collection of Tax and Administrative Penalties in Special Cases
Order: 43
Last updated at: 2025-12-19 09:23:02 UTC

Part 5 - Refund and Collection of Tax

Chapter 3 - Settlement and Collection of Tax and Administrative Penalties in Special Cases

Article 43 - Settlement of Tax and Administrative Penalties in Case of Bankruptcy

The appointed bankruptcy trustee shall communicate with the Authority to be informed of the Due Tax or of its intention to perform a Tax Audit for a specific Tax Period or periods.
The Authority shall notify the bankruptcy trustee of the amount of the Due Tax or of the Tax Audit within (20) twenty Business Days after being notified by the bankruptcy trustee.
The bankruptcy trustee may object or appeal against the estimate of the Authority or settlement of the Due Tax.
The Executive Regulations shall specify the procedures of communication with the Authority, grievance, objection and settlement of Due Tax.

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