GTL Summary:

This Article outlines the procedure for settling Due Tax and Administrative Penalties when a taxpayer is declared bankrupt. The appointed bankruptcy trustee is mandated to initiate communication with the Authority to ascertain the amount of Due Tax or to be informed of any intention to conduct a Tax Audit for specific periods. The Authority is required to respond within twenty business days of this notification. Crucially, the legislation grants the bankruptcy trustee the right to object or appeal against the Authority's tax estimate or proposed settlement. The Article delegates the specification of detailed procedures for communication, grievance, and settlement to the Executive Regulations.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 43
Country: 🇦🇪 UAE
Location: Title 5 - Refund and Collection of Tax &rsaquo; Chapter 3 - Settlement and Collection of Tax and Administrative Penalties in Special Cases
Order: 43
Last updated at: 2026-02-20 14:31:33 UTC

Title 5 - Refund and Collection of Tax

Chapter 3 - Settlement and Collection of Tax and Administrative Penalties in Special Cases

Article 43 - Settlement of Tax and Administrative Penalties in Case of Bankruptcy

The appointed bankruptcy trustee shall communicate with the Authority to be informed of the Due Tax or of its intention to perform a Tax Audit for a specific Tax Period or periods.
The Authority shall notify the bankruptcy trustee of the amount of the Due Tax or of the Tax Audit within (20) twenty Business Days after being notified by the bankruptcy trustee.
The bankruptcy trustee may object or appeal against the estimate of the Authority or settlement of the Due Tax.
The Executive Regulations shall specify the procedures of communication with the Authority, grievance, objection and settlement of Due Tax.

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