GTL Summary:

Article 9 governs the allocation of payments made to the Authority. Taxable Persons must specify the tax type and period when paying. If unspecified, the Authority has the right to allocate the payment towards any due tax or amounts as per the Executive Regulations. Similarly, surplus payments or credits may be allocated by the Authority to settle other due amounts. If a payment is less than the Payable Tax, provisions regarding voluntary disclosure and penalties in Chapter 4 of Part Three and Chapter 2 of Part Five apply.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 9
Country: 🇦🇪 UAE
Location: Part 2 - Tax Obligations › Chapter 3 - Tax Return and Payable Tax
Order: 9
Last updated at: 2025-12-19 09:23:02 UTC

Part 2 - Tax Obligations

Chapter 3 - Tax Return and Payable Tax

Article 9 - Determination of Payable Tax

  1. The Taxable Person shall, when paying any amount to the Authority, specify the type of Tax and the relevant Tax Period to which the amount relates and the Authority shall allocate the amount paid accordingly.

  2. When a Taxable Person makes any payment without specifying the type of Tax or the Tax Period, the Authority shall have the right to allocate the full amount or part thereof for settlement of Tax or amounts due, as specified in the Executive Regulations .

  3. If the Taxable Person pays an amount greater than the value of the Payable Tax, or has a credit with the Authority, the Authority may allocate the amount or credit to settle any Tax or amounts due, as specified in the Executive Regulations .

  4. If the Taxable Person pays an amount less than the value of the Payable Tax, the provisions of Chapter 4 of Part Three and Chapter 2 of Part Five of this Decree-Law shall apply.

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