AOPA Association of Practising Accountants in the UAE

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Federal Decree-Law No. 28 of 2022 on Tax Procedures

Tax Procedures

The framework for the administration, collection and enforcement of federal taxes — registration, record-keeping, tax au...

Cabinet Decision No. 74 of 2023 — Executive Regulation of the Tax Procedures Law

Tax Procedures

Implements the Tax Procedures Law, setting out record-keeping periods, tax agent registration, voluntary disclosures and...