Article 28, as amended by Federal Decree-Law No. 19 of 2022, is the residual provision of the Decree-Law. It provides that in the absence of any special provision in the Decree-Law, the provisions of the Tax Procedures Law shall apply. The 2022 amendment replaced the earlier reference to Federal Law No. 7 of 2017 on Tax Procedures with the defined term Tax Procedures Law, so that the cross-reference follows any federal law replacing it. Matters such as audit, assessment, penalties and general procedure that the Excise Tax Decree-Law does not itself regulate are therefore governed by the procedural legislation.