GTL Summary:

Article 9 stipulates the protocol for the allocation of tax payments. It obliges the Taxable Person to specify the tax type and relevant Tax Period for each payment made to the Authority. If a payment is made without such specification, the Authority is empowered to allocate the funds to settle any due tax or other amounts as detailed in the Executive Regulations. For overpayments or credit balances, an amendment effective 1 January 2026 allows the Authority to settle other liabilities within five years. In cases of underpayment, the provisions outlined in other specific chapters of this Decree-Law apply.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 9
Country: 🇦🇪 UAE
Location: Title 2 - Tax Obligations › Chapter 3 - Tax Return and Payable Tax
Order: 9
Last updated at: 2026-02-20 14:31:33 UTC

Title 2 - Tax Obligations

Chapter 3 - Tax Return and Payable Tax

Article 9 - Determination of Payable Tax

  1. The Taxable Person shall, when paying any amount to the Authority, specify the type of Tax and the relevant Tax Period to which the amount relates and the Authority shall allocate the amount paid accordingly.

  2. When a Taxable Person makes any payment without specifying the type of Tax or the Tax Period, the Authority shall have the right to allocate the full amount or part thereof for settlement of Tax or amounts due, as specified in the Executive Regulations.

  3. [If the Taxable Person pays an amount greater than the value of the Payable Tax, or has a credit balance with the Authority, the Authority may allocate the amount or credit balance to settle any Tax or liabilities to the Authority, within a period not exceeding (5) five years from the end of the relevant Tax Period referred to in Clause 2 of Article 38 of this Decree-Law, as specified in the Executive Regulations.][8][G9]

  4. If the Taxable Person pays an amount less than the value of the Payable Tax, the provisions of Chapter 4 of Title Three and Chapter 2 of Title Five of this Decree-Law shall apply.

Footnotes

[8]Clause amended as per Federal Decree-Law No. 17 of 2025.

GTL Notes

[G9]Effective from 01 January 2026. Prior to its amendment, the paragraph read as follows:

"If the Taxable Person pays an amount greater than the value of the Payable Tax, or has a credit with the Authority, the Authority may allocate the amount or credit to settle any Tax or amounts due, as specified in the Executive Regulations."

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