The amended law introduces a five year limit from the end of the relevant tax period to submit a refund request or use the balance to offset future tax liabilities. Once this period expires, the right to reclaim the credit will lapse, unless specific exceptional conditions apply.

The government’s objective is clear. Digital reporting will reduce errors, increase efficiency, and provide regulators with reliable insights into corporate compliance, risk, and governance.

Finding a lost item in Dubai comes with clear legal responsibilities, and the UAE treats these matters with the same seriousness and structure that define its wider legal framework.