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Document Type: Tax Law Article
Law: CIT (FDL No 47 of 2022)
Article Number: 0
Country: đŸ‡ĻđŸ‡Ē UAE
Order: 0

Preamble

Preamble

Preamble

His Highness Sheikh Mohamed 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 Ministries and Powers of the Ministers, and its amendments,

  • Federal Law No. 26 of 1981 on the Commercial Maritime Law, and its amendments,

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

  • Federal Law No. 18 of 1993 promulgating the Commercial Transactions Law, and its amendments,

  • Federal Law No. 4 of 2000 on the Emirates Securities and Commodities Authority and Market, and its amendments,

  • Federal Law No. 8 of 2004 on the Financial Free Zones,

  • Federal Law No. 6 of 2007 on the Regulation of Insurance Operations, and its amendments,

  • Federal Law No. 2 of 2008 on the National Societies and Associations of Public Welfare, and its amendments,

  • Federal Law No. 8 of 2011 on the Reorganisation of the State Audit Institution,

  • Federal Law No. 4 of 2012 on the Regulation of Competition,

  • Federal Law No. 2 of 2014 on Small and Medium Enterprises,

  • Federal Law No. 12 of 2014 on the Organisation of the Auditing Profession, and its amendments,

  • Federal Decree-Law No. 9 of 2016 on Bankruptcy, and its amendments,

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

  • Federal Law No. 7 of 2017 on Excise Tax, and its amendments,

  • Federal Decree-Law No. 7 of 2017 on Tax Procedures, and its amendments,

  • Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments,

  • Federal Decree-Law No. 14 of 2018 on the Central Bank and Organisation of Financial Institutions and Activities, and its amendments,

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

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

  • Federal Decree-Law No. 19 of 2020 on Trust,

  • Federal Decree-Law No. 31 of 2021 promulgating the Crimes and Penalties Law, and its amendments,

  • Federal Decree-Law No. 32 of 2021 on Commercial Companies,

  • Federal Decree-Law No. 37 of 2021 on Commercial Registry,

  • Federal Decree-Law No. 46 of 2021 on Electronic Transactions and Trust Services, Federal Decree-Law No. 47 of 2022 - Unofficial translation 2

  • Federal Decree-Law No. 35 of 2022 promulgating the Law of Evidence in Civil and Commercial Transactions,

  • Pursuant to what was presented by the Minister of Finance and approved by the Cabinet,