UAE VAT Law and Tax Procedures Law amendments
Effective 1 January 2026 Key Legal References: Under Article 38(2) of the Tax Procedures Law, a taxpayer must apply for a refund within 5 years from the end of the relevant tax period. Under the transitional provision introduced by Federal Decree-Law No.17 of 2025, taxpayers whose claims had already expired may still submit refund applications […]
























