New 2026 tax rules tighten audits and protect taxpayer rights

The changes, effective from April 1, 2026, update the executive regulations tied to Federal Decree-Law No. 28 of 2022.

The revisions clarify how taxpayers can submit voluntary disclosures, aligning these processes more closely with the latest provisions of the tax law. Authorities have also confirmed that any credit balance owed to taxpayers will now follow formal refund procedures, offering greater clarity on reimbursements.

Further updates refine how information may be disclosed to government authorities, while maintaining strict safeguards around data confidentiality. The amendments outline clear limits on how taxpayer data can be accessed and used.

The Ministry has also extended the record retention period by two years in cases where a refund claim is filed before the statute of limitations expires but remains under review. This ensures that relevant documentation remains available until a final decision is issued.

Additionally, authorities now have the option to extend the period for preserving or seizing documents and assets during tax audits and examinations, strengthening oversight capabilities.

According to the Ministry of Finance, these measures are designed to support a more transparent and efficient tax environment, encourage voluntary compliance, and uphold the accuracy and integrity of the system while protecting taxpayer rights.