GTL Summary:

Article 35 of the UAE Tax Procedures Law provides the mechanism for extending specific deadlines related to tax reviews, objections, and appeals. It authorises the Federal Tax Authority or the Tax Disputes Resolution Committee to extend periods outlined in Articles 28(3), 29(2), and 33(1). Additionally, upon a person's request, they may grant extensions for deadlines specified in Articles 28(2), 29(1), and 32(1). All extensions must be for reasons and durations defined in the Executive Regulations. Crucially, a decision to refuse an extension request concerning Articles 32 or 36 is final and cannot be appealed.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 35
Country: 🇦🇪 UAE
Location: Title 4 - Review of Assessment, Objection and Appeal &rsaquo; Chapter 3 - Objection Made to the Committee
Order: 35
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 35 - Extension of Deadlines

The Authority or the Committee, as the case may be, may for any of the reasons specified in the Executive Regulations extend any of the periods specified in Clause 3 of Article 28 , Clause 2 of Article 29 and Clause 1 of Article 33 of this Decree-Law for a period specified in Executive Regulations.
The Authority or the Committee, as the case may be, may at a request of a Person for any of the reasons specified in the Executive Regulations grant that Person an extension of any of the periods specified in Clause 2 of Article 28 and Clause 1 of Article 29 and Clause 1 of Article 32 of this Decree-Law.
A decision by the Authority or Committee, refusing the request for extension made under Clause 2 of this Article pursuant to Article 32 or 36 of this Decree-Law, shall be final and not subject to an objection or appeal, as the case may be.

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