UAE tightens tax procedures regulations, effective April 1 Change UAE's Ministry of Finance amended the federal tax-procedures regulations to clarify voluntary-disclosure steps, make refund procedures apply to any taxpayer credit balance, and extend record-retention windows by two years for tax periods tied to refund claims, effective April 1, 2026. Why it matters The amendments create binding procedural requirements that raise documentation and process obligations for taxpayers and their advisers. Taxpayers must now follow prescriptive disclosure and refund channels and maintain older records on request, increasing the risk that incomplete filings will be disallowed or trigger audit follow-ups. gulfnews.com · Apr 4 More actions Like (sign in) Save (sign in) Share Facebook LinkedIn X / Twitter Copy link