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Fecha de publicación:
26 de December, 2020

Responsibilities of Tax Reviewers

Responsabilidades de los Revisores Fiscales

The Disciplinary Tribunal of the UAE Central Board of Accountants invites the accounting community to know the provisions of article 32 of Law 1778 of 2016, which added numeral 5 of article 26 of Law 43 of 1990 against the Responsibility of Tax Reviewers:

"(...) Article 32.Responsibility of tax reviewers. Article 7 of Law 1474 of 2011 shall look like this:


Article 7.Responsibility of tax reviewers.Add a numeral 5 to article 26 of Law 43 of 1990, which shall look like this:


5. Tax reviewers shall be required to report to criminal, disciplinary and administrative authorities acts of corruption as well as the alleged conduct of a crime against the public administration, a crime against the economic and social order, or an offence against the economic assets which they have detected in the exercise of their office. They should also bring these facts to the knowledge of social bodies and the administration of society. The relevant complaints must be filed within six (6) months of the time the tax reviewer has become aware of the facts. For the purposes of this Article, the professional secrecy regime kept by tax reviewers shall not apply. (...)"




President Disciplinary Court

UAE Central Board of Accountants

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