GTL Summary:

Article 37 of the UAE Tax Procedures Law provides an exception to the standard objection and appeal rules found in Articles 31, 32, 33, 34, and 36. It authorises the Cabinet, based on a proposal by the Minister, to establish an alternative dispute resolution mechanism. This special procedure is specifically designed for tax disputes where one of the parties is a federal or local government entity, as identified in the corresponding Cabinet decision. The article clarifies that until such an alternative mechanism is officially decided upon and enforced, the existing provisions of the Decree-Law will continue to apply to tax objections and appeals involving these government bodies.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 37
Country: 🇦🇪 UAE
Location: Title 4 - Review of Assessment, Objection and Appeal &rsaquo; Chapter 3 - Objection Made to the Committee
Order: 37
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 37 - Special Procedures for Objection and Appeal

As an exception to the provisions of Articles 31 , 32 , 33 , 34 and 36 of this Decree-Law, the Cabinet shall, at a suggestion by the Minister, issue a decision adopting an alternative mechanism for objection and appeal if the parties to the dispute are any of the federal or local government entities specified in that decision. Pending the Cabinet's decision and its enforcement, the provisions of this Decree-Law shall apply to the objection or appeal of federal and local government entities concerning Tax disputes.

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