GTL Summary:

Cabinet Decision No. 74 of 2023 outlines the timeline and process for Tax Refunds. Article 26 mandates the Authority to decide on a refund application within 20 business days. Upon approval, repayment procedures must start within 5 business days. The Authority is authorised to defer refunds if the Taxpayer has outstanding Tax Returns, releasing the excess amount only after all due returns are submitted in accordance with the law.

Document Type: ERS - Executive Regulations
Law: Tax Procedures (FDL No 28 of 2022)
Decision Number: executive-regulations-74-article-26
Year: 2023
Country: 🇦🇪 UAE
Official Name: Article 26 - Tax Refund Procedures
Last updated at: 2026-01-02 15:13:10 UTC

Article 26 - Tax Refund Procedures

  1. A Taxpayer who is entitled to refund of Tax under the Tax Law or the Decree-Law may apply for the refund in the form and manner approved by the Authority.

  2. The Authority shall decide on the refund application submitted under Clause (1) of this Article and notify the Taxpayer of its decision within (20) twenty Business Days from the date of submission of the refund application, or within any other period required to decide on the refund application, provided that the Taxpayer has been duly notified.

  3. Where the Authority approves a refund application, it shall, within (5) five Business Days from the date of the Notification under Clause (2) of this Article, initiate the procedures of repayment to the Taxpayer in accordance with the mechanism determined by the Authority.

  4. The Authority may defer the Tax refund until the receipt of Tax Returns that have not been submitted at the time its refund application is received, until such time when all due Tax Returns are submitted to the Authority. Any excess amount shall be refundable once such Tax Returns are submitted, in accordance with the Decree-Law and the Tax Law.

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