GTL Summary:

Article 34 of the Tax Procedures Law specifies the conditions under which decisions by the Tax Disputes Resolution Committee become legally enforceable. For disputes not exceeding AED 100,000, final decisions are immediately considered executory instruments. For disputes exceeding this value, decisions achieve the same status if they are not appealed before the Competent Court within 40 business days from the notification date. The article mandates that all final decisions holding the power of an executory instrument must be enforced through the execution judge at the Competent Court, formalising the implementation process.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 34
Country: 🇦🇪 UAE
Location: Title 4 - Review of Assessment, Objection and Appeal &rsaquo; Chapter 3 - Objection Made to the Committee
Order: 34
Last updated at: 2026-02-20 14:31:33 UTC

Title 4 - Review of Assessment, Objection and Appeal

Chapter 3 - Objection Made to the Committee

Article 34 - Enforcement of the Committee's Decisions

The final decisions issued by the Committee regarding disputes that do not exceed (100,000) one hundred thousand Dirhams shall be deemed as executory instruments.
The decisions issued in disputes exceeding (100,000) one hundred thousand Dirhams shall be deemed as executory instruments if they were not appealed before the Competent Court within (40) forty Business Days from the date of Notification of the outcome of the objection.
The final decisions of the Committee which have the power of executory instruments shall be enforced through the execution judge at the Competent Court.

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