GTL Summary:

Article 8 places the onus on the Taxable Person to prepare and submit Tax Returns accurately and settle any Payable Tax within the specified timeframes. It deems any incomplete Tax Return lacking minimum required information as not accepted by the Authority. The Article emphasizes that the Taxable Person is solely responsible for the correctness of all data submitted. Furthermore, it obliges every Taxpayer to settle Payable Tax and Administrative Penalties strictly within the periods prescribed by law.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 8
Country: 🇦🇪 UAE
Location: Part 2 - Tax Obligations &rsaquo; Chapter 3 - Tax Return and Payable Tax
Order: 8
Last updated at: 2025-12-19 09:23:02 UTC

Part 2 - Tax Obligations

Chapter 3 - Tax Return and Payable Tax

Article 8 - Tax Return Preparation and Submission

Every Taxable Person shall:
1. Prepare and submit the Tax Return to the Authority in accordance with the provisions of this Decree-Law and the Tax Law.
2. Settle any Payable Tax within the timeframe specified in this Decree-Law and the Tax Law.
Any incomplete Tax Return submitted to the Authority shall be considered as not accepted by the Authority, if it does not include the minimum information required as specified in the Tax Law.
Every Taxable Person is responsible for the accuracy of the information and data in the Tax Return and any correspondence with the Authority.
Every Taxpayer shall settle any Payable Tax and Administrative Penalties within the time period specified in this Decree-Law and the Tax Law.

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