GTL Summary:

Article 64 outlines the mandate for inter-governmental cooperation to ensure effective tax administration. This article imposes a legal obligation on all governmental authorities within the UAE to fully cooperate with the Federal Tax Authority (FTA). This cooperation is required for any actions necessary to implement the provisions of the Corporate Tax Decree-Law. It specifically includes the duty to provide the FTA with any requested data, information, and documentation concerning a Taxable Person or an Exempt Person, ensuring the FTA has comprehensive access to information held by other government bodies.