GTL Summary:

This Article mandates the formal publication of Federal Decree-Law No. 60 of 2023 in the Official Gazette. It establishes the specific timeline for the legislation's effectiveness, stipulating that the Decree-Law shall come into force on the day immediately following its publication. The Decree was issued at the Presidential Palace in Abu Dhabi by the President of the United Arab Emirates on 2 October 2023.

Document Type: Tax Law Article
Law: DMTT (FDL No 60 of 2023)
Article Number: 4
Country: 🇦🇪 UAE
Order: 4
Last updated at: 2026-02-23 12:13:39 UTC

Article 4

[GTL Notes: Date of Entry into Force of FDL 60 of 2023]

This Decree-Law shall be published in the Official Gazette, and shall come into effect on the day following its publication.


Mohamed bin Zayed Al Nahyan

President of the United Arab Emirates

Issued by us in the presidential palace - Abu Dhabi:

Date: 17/ Rabi' al-Awwal /1445H

Corresponding: 02/October/2023

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