GTL Summary:

Cabinet Decision No. 74 of 2023 grants powers to extend procedural deadlines. Article 25 allows the Authority to extend the decision period for review/reconsideration requests by 20 business days. The Committee may extend objection decision periods by 60 business days. It also permits extensions for submitting objections if the Person faces force majeure or emergency circumstances, provided a request containing justifications is submitted.

Document Type: ERS - Executive Regulations
Law: Tax Procedures (FDL No 28 of 2022)
Decision Number: executive-regulations-74-article-25
Year: 2023
Country: 🇦🇪 UAE
Official Name: Article 25 - Extension of Deadlines
Last updated at: 2026-01-02 15:13:10 UTC

Article 25 - Extension of Deadlines

  1. The Authority may extend the deadline for deciding on a Tax assessment review request and a request for reconsideration, which fulfil the formalities, for a period of (20) twenty Business Days if the extension is necessary to decide on the request.

  2. The Committee may extend the deadline for deciding on a Tax objection, which fulfils the formalities, for a period of (60) sixty Business Days if the extension is necessary to decide on the objection.

  3. The Authority may, at the request of the Persons concerned, extend the deadline for accepting the submission of a Tax assessment review request or a reconsideration request, in the cases deemed appropriate by the Authority.

  4. The Committee may, upon the request of the Persons concerned, extend the deadline for accepting the submission a Tax objection if there is a reason beyond their control, sudden accident, emergency circumstances or force majeure that prevented them from submitting the Tax objection within the specified deadline.

  5. For the purposes of Clauses (3) and (4) of this Article, the request must be submitted including justifications for extension and reasons related to the review, reconsideration or objection.

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