This text presents the UAE Federal Decree-Law No. 7 of 2017 on Tax Procedures, as amended by Federal Decree-Law No. 28 of 2021. It outlines the core administrative framework for federal taxation in the UAE, detailing tax obligations (record-keeping, Arabic language requirements, and returns), voluntary disclosures, and the regulatory role of the Federal Tax Authority (FTA). Crucially, the law establishes procedures for tax audits, assessments, civil/criminal penalties for tax evasion, and a multi-tiered tax dispute resolution mechanism involving Reconsideration applications, the Tax Disputes Resolution Committee, and Competent Courts.