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UAE tightens tax procedures and extends record retention

Retention period extended and disclosure rules tightened

Governance Economy Financial Services
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UAE updated tax procedures regulations, extending record-retention periods and tightening rules on disclosures and refunds.
Why it matters
Taxpayers must retain records longer for audit-linked claims and comply with stricter disclosure and refund procedures.
Implications
  • — Compliance workload increases — recordkeeping requirements expand
  • — Audit exposure extends — documentation must be maintained longer

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