What is the statute of limitation for tax crimes in the UAE?

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.