GTL Summary:

Article 49 of the UAE Tax Procedures Law outlines the mandatory rules for calculating time periods and due dates. It stipulates three key principles for all tax-related timeframes. Firstly, the day of the notification or the triggering event that commences the period is not included in the calculation. Secondly, if the final day of a specified period falls on a day that is not a Business Day, the time period is automatically extended to the following Business Day. Thirdly, all time periods and deadlines prescribed in the Tax Procedures Decree-Law and any relevant Tax Law must be calculated based on the Gregorian calendar.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 49
Country: 🇦🇪 UAE
Location: Title 6 - General Provisions &rsaquo; Chapter 2 - Time Periods and Lapse of Time
Order: 49
Last updated at: 2026-02-20 14:31:33 UTC

Title 6 - General Provisions

Chapter 2 - Time Periods and Lapse of Time

Article 49 - Calculation of Time Periods

In all events, the following rules shall be considered when calculating time periods:

The day of Notification or the day of occurrence of the event by reason of which the time period began shall not be included therein.
If the last day of the time period is not a Business Day, the time period shall be extended to the next Business Day.
Time periods and due dates provided for in this Decree-Law and the Tax Law shall be calculated according to the Gregorian calendar.

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