Article 27 governs revenue sharing. It provides that revenue from Tax and from Administrative Penalties collected in accordance with the provisions of the Decree-Law shall be subject to sharing between the Federal Government and the Governments of the Emirates. The basis of that sharing is not set in the Decree-Law itself; the Article applies the provisions of Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority. Both the excise proceeds and the penalty proceeds collected by the Authority therefore fall into the same distribution mechanism established for federal tax revenue under that legislation.