GTL Summary:

Article 49 of the UAE Tax Procedures Law establishes the definitive rules for calculating all time periods and due dates stipulated within tax legislation. It specifies three key principles for this calculation. Firstly, the day of notification or the day of the event that triggers the time period is not included. Secondly, if the final day of a time period falls on a day that is not a Business Day, the period is extended to the next consecutive Business Day. Thirdly, all time periods and due dates must be calculated using the Gregorian calendar, ensuring a uniform standard.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 49
Country: 🇦🇪 UAE
Location: Part 6 - General Provisions &rsaquo; Chapter 2 - Time Periods and Lapse of Time
Order: 49
Last updated at: 2025-12-19 09:23:02 UTC

Part 6 - General Provisions

Chapter 2 - Time Periods and Lapse of Time

Article 49 - Calculation of Time Periods

In all events, the following rules shall be considered when calculating time periods:

The day of notification or the day of occurrence of the event by reason of which the time period began shall not be included therein.
If the last day of the time period is not a Business Day, the time period shall be extended to the next Business Day.
Time periods and due dates provided for in this Decree-Law and the Tax Law shall be calculated according to the Gregorian calendar.

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