Tax Procedures

His Highness Khalifa bin Zayed Al Nahyan, President of the United Arab Emirates, has issued the following Decree Law:

• Having reviewed the Constitution;

• Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments;

• Federal Law No. 5 of 1975 on the Commercial Register;

• Federal Law No. 11 of 1981 on the Imposition of a Federal Customs Tax on Imports of Tobacco and its derivatives and its amendments;

• Federal Law No. 5 of 1985 promulgating the Civil Transactions Law and its amendments;

• Federal Law No. 3 of 1987 promulgating the Penal Law and its amendments;

• Federal Law No. 10 of 1992 promulgating the Law of Evidence in Civil and Commercial Transactions and its amendments;

• Federal Law No. 11 of 1992 promulgating the Civil Procedure Law and its amendments;

• Federal Law No. 35 of 1992 promulgating the Penal Procedure Law and its amendments;

• Federal Law No. 18 of 1993 promulgating the Commercial Transactions Law;

• Federal Law No. 17 of 2004 on the Combat of Commercial Concealment;

• Federal Law No. 1 of 2006 on Electronic Commerce and Transactions;

• Federal Decree-Law No. 11 of 2008 on Human Resources in the Federal Government and its amendments;

• Federal Law No. 1 of 2011 on the State’s Public Revenues;

• Federal Law No. 6 of 2012 on the Organisation of the Translation Profession;

• Federal Law No. 12 of 2014 on the Organisation of the Auditing Profession;

• Federal Law No. 2 of 2015 on Commercial Companies;

• Federal Decree-Law No. 9 of 2016 on Bankruptcy;

• Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority and its amendments;

• Federal Decree-Law No. 7 of 2017 on Excise Tax;

• Federal Decree-Law No. 8 of 2017 on Value Added Tax;

• Federal Decree-Law No. 15 of 2018 on the Collection of Revenues and Public Funds;

• Federal Decree-Law No. 26 of 2019 on Public Finance;

• Pursuant to what was presented by the Minister of Finance and approved by the Cabinet, the Federal National Council and Federal Supreme Council,