UAE Tax Procedures Law Overhaul: 15-Year Audit Window, 5-Year Refund Deadline Now in Force
Insight Advisory — insightadvisory.ae — 30 March 2026 Background Federal Decree-Law No. 17 of 2025, amending the UAE Tax Procedures Law (Federal Decree-Law No. 28 of 2022), came into force on 1 January 2026. The amendments cover every UAE federal tax — Corporate Tax, VAT, and Excise Tax — and represent the most significant overhaul of…
