ما هي مدة التقادم للجرائم الضريبية في دولة الإمارات؟

Dear questioner,

Article (42) of the UAE Federal Law No. (7) Of 2017 On Tax Procedures states the following on statute of limitation:

1. Except in cases of proven tax evasion or non-registration for tax purposes, the authority may not conduct a tax assessment after the expiration of five years from the end of the relevant tax period.

2. In case tax evasion is proven, the authority may conduct a tax assessment within 15 years from the end of the tax period in which the tax evasion occurred.

3. In cases of non-registration for tax purposes, the authority may conduct a tax assessment within 15 years from the date on which the taxable person should have registered.