Introduction On 28th of July 2023, the UAE Ministry of Finance published three new Cabinet Decisions pertaining to corporate tax and tax procedural law: Cabinet Decision No. 74 of 2023 On the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures (further also as the “CD No. 74 of 2023”). Cabinet Decision No. 75 of 2023 On the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (further also as the “CD No. 75 of 2023”). Cabinet Decision No. 81 of 2023 On Conditions for Qualifying Investment Funds for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (further also as the “CD No. 81 of 2023”). The first two legal acts came into force on 1st August 2023, whereas CD No. 81 of 2023 should come into effect the day following the date of its publication. At the time of writing this alert, CD No. 81 of 2023 is not yet officially published in the official UAE Gazette. 1. Tax Procedural Changes – CD No. 74 of 2023 On 30th September 2022, a new tax procedural law has been published under the Federal Decree-Law No. 28 of 2022, with 1st March 2023 marked as the date of entering into force, replacing Federal Decree-Law No. 7 of 2017.   However, the executive regulations that were issued under the Federal Decree-Law No. 7 of 2017 (Cabinet Decision No. 36 of 2017) remained in force, creating interpretational problems, especially around the Voluntary Disclosure obligation. The discussed CD No. 74...