GTL Summary:

This Article explicitly replaces the text of Article 65 of Federal Decree-Law No. 47 of 2022. It mandates that all revenues collected from Corporate Tax and the newly introduced Top-up Tax, along with any Administrative Penalties, shall be subject to sharing between the UAE Federal Government and the Local Governments. The allocation is strictly governed by the provisions of the federal law currently in force regarding such matters, ensuring a structured distribution of tax proceeds across government levels.