UAE: Ministry Of Finance Announces Amendments to Tax Procedures Regulations

The UAE Ministry of Finance announces amendments to the executive regulation on tax procedures to clarify disclosure, refund and audit rules.

The Ministry of Finance announces amendments to Cabinet Decision No. 74/2023 on the Executive Regulation of Federal Decree‑Law No. 28/2022 on Tax Procedures, following legislative updates that entered into force on 1 January 2026. The amendments clarify the procedures governing the submission of voluntary disclosures and align them with the updated provisions of Federal Decree‑Law No. 28/2022 on Tax Procedures.

The revised regulation provides that refund procedures apply to any credit balance in favour of the taxpayer and updates the mechanisms for disclosure to competent government authorities, while reaffirming data‑confidentiality protections and defining the scope and limits of information use. The amendments also extend the record‑retention period by two additional years for tax periods linked to refund claims submitted before the statute of limitations expires, where no determination has yet been issued.

In addition, the regulation introduces the possibility of extending the period for the preservation or seizure of documents or assets for the purposes of tax audit and examination. The ministry states that these measures enhance transparency, facilitate taxpayer compliance and safeguard taxpayers’ rights. The amendments enter into force on 1 April 2026.

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UAE: Distance Learning Continues at Universities with One Exemption

Gulf News, 31 March 2026: The UAE extends distance learning for universities while allowing limited in‑person attendance for priority programmes.

The Ministry of Higher Education and Scientific Research extends remote learning at higher education institutions across the UAE until April 17, following coordination with the Education, Human Development and Community Development Council. The measure applies to public and private universities nationwide, with weekly reviews planned.

Under the updated directive, in‑person classes resume only for priority academic programmes that require physical attendance, such as clinical training, laboratory‑based courses and practical fieldwork, provided approved safety measures are strictly followed. Universities are also permitted to conduct on‑site examinations where necessary.

The ministry urges institutions to maintain academic quality and assessment standards while coordinating closely with local authorities.

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UAE: Expired‑Visa Residents Allowed to Return During Crisis

Gulf News, 24 March 2026: UAE authorities have permitted residents stranded abroad to re‑enter the country even if their residency visas had expired, as part of crisis‑response measures easing immigration procedures.

According to the General Directorate of Identity and Foreigners Affairs in Dubai, the policy formed part of temporary leniency measures allowing re‑entry without penalties, while also enabling individuals in violation of residency rules to exit the UAE without complications.

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Fujairah: Man Arrested for Filming for Foreign Media Without a Permit

Khaleej Times, 17 March 2026: Authorities in Fujairah have arrested a man who trespassed and filmed in restricted areas without obtaining the necessary permits.

The authorities stated that he had secretly entered the sites before being detected and arrested. During questioning, it was revealed that he worked for a media organisation; but did not have any authorisation permitting him to access the locations or conduct filming there. It was confirmed that the accused violated applicable laws and regulations by filming without obtaining official approvals, in breach of the filming bans which were enforced in those areas. The recorded footage had been sent electronically to a news organisation in London without official authorisation.

UAE laws criminalise entering or being present in restricted areas without a permit, even if no other act takes place. Taking photographs, preparing maps, recording coordinates, or using any other means of documentation in violation of prohibitions issued by the competent authorities is also prohibited.

The UAE Public Prosecution have stressed the importance of adhering to applicable laws and regulations and obtaining prior official permits before undertaking any filming particularly in sensitive or restricted locations.

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UAE: Authorities Confirm Commitment to Economic Openness

Khaleej Times, 19 March 2026: Authorities in Dubai have shared a fact check statement refuting reports claiming the UAE had introduced strict laws to prevent foreign investors from withdrawing their capital and leaving the Emirate.

The false reports had alleged that the measures included freezing bank accounts and imposing restrictions on money transfers and capital movement in order to retain investors. Dubai media office made it clear that the UAE economy was strong, and Dubai would continue to remain a global economic hub and magnet for investors. The UAE Ministry of Economy and Tourism had denied the reports which circulated on social media on imposing restrictions on the movement of capital or preventing foreign investors from transferring or managing their funds in line with the applicable laws and regulations.

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UAE: Expired residency holders abroad allowed to return without entry permit

Qatar Peninsula, 12 March 2026: The UAE has introduced a temporary measure allowing expatriate residents whose residency visas expired while they were outside the country to return without obtaining a new entry permit.

According to the Federal Authority for Identity, Citizenship, Customs and Port Security (ICP), the decision applies to residents who were unable to return due to current regional conditions, including airspace closures and suspended flights. The exemption is valid from 28 February to 31 March 2026.

Eligible residents may re‑enter the UAE during this period without applying for a fresh entry permit, easing travel disruptions caused by the ongoing regional security situation.

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UAE: Police crackdown on explosive‑sound modified vehicles

Khaleej Times, 13 March 2026: Police across the UAE have intensified enforcement against motorists using illegally modified vehicles that generate explosion‑like engine sounds, following late‑night disturbances reported in residential neighbourhoods.

Authorities stated that the alarming noises — often mistaken for blasts amid heightened regional tensions — were caused by teenagers and young drivers revving engines or using exhaust systems designed to create deliberate “backfire” effects. Police stressed there is no security threat, reaffirming that the UAE remains safe and closely monitored by security agencies.

Residents in Dubai and Sharjah reported sudden loud bursts at night, prompting police to increase patrols and deploy advanced monitoring systems. Major General Saif Muhair Al Mazrouei of Dubai Police said enforcement campaigns target violations such as excessive vehicle noise and unauthorised modifications to “ensure the comfort and tranquillity of residents.”

Sharjah Police also launched targeted inspections and set up checkpoints to detect illegally modified vehicles. Brigadier Khalifa Al Khassouni emphasised that the measures are intended to reassure communities, particularly during a period of heightened public sensitivity to sudden loud sounds.

Motorists driving excessively noisy vehicles face a Dh2,000 fine, 12 black points and possible vehicle impoundment. Additional penalties, including confiscation and release fees up to Dh10,000, apply to vehicles modified without authorisation.

Police urged parents to monitor young drivers and encouraged residents to report reckless behaviour through official channels. Authorities reiterated that the enforcement drive aims to maintain calm, protect public peace and reinforce the UAE’s strong safety environment during ongoing regional developments.

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UAE: Ministry warns firms over price hikes amid crisis

Khaleej Times, 8 March 2026: The UAE has warned 449 firms for raising prices during the ongoing regional military crisis following extensive nationwide inspections.

Ministry of Economy and Tourism has conducted approximately 4,468 inspection tours across various markets since the onset of the regional conflict. These inspections have identified 449 establishments that increased prices without justification, prompting formal warnings as part of regulatory enforcement.

The ministry has emphasised that market stability and consumer protection remain key priorities during the crisis, especially as supply chains face pressure from heightened regional tensions. Authorities continue monitoring compliance to prevent exploitation and will escalate measures against any entities that violate approved pricing rules.

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