The Federal Tax Authority (FTA) of the United Arab Emirates (UAE) published amendments to the Federal Decree-Law No. 17 of 2017 (Decree-Law) on Excise Tax.
The most important amendment is made to the Statute of Limitations period, which is effectively extended beyond the initial five years. The amendment works in favor of the FTA in terms of audits and assessments, but not necessarily in favor of the tax payer.
Source Aurifer
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