Having reviewed the Constitution;

• Federal Law No. (1) of 1972 Regarding the Competences of Ministries and the Powers of Ministers, as amended;

• Federal Law No. (11) of 1981 on the Levy of a Federal Customs Tax on Imports of Tobacco and its Derivatives, as amended;

• Federal Law No. (26) of 1981 on the Commercial Maritime Law, as amended;

• Federal Law No.(5) of 1985 Issuing the Civil Transactions Law, as amended;

• Federal Law No. (3) of 1987 Issuing the Penal Code, as amended;

• Federal Law No. (10) of 1992 Issuing the Law of Evidence in Civil and Commercial Transactions, as amended;

• Federal Law No. (11) of 1992 Issuing the Civil Procedure Code, as amended;

• Federal Law No. (18) of 1993 Issuing the Commercial Transactions Law;

• Federal Law No. (8) of 2004 Regarding the Financial Free Zones;

• Federal Law No. (1) of 2006 On Electronic Commerce and Transactions;

• Federal Law No. (2) of 2008 Regarding National Societies and Associations of Public Welfare;

• Federal Law No. (1) of 2011 Concerning the Public Revenues of the State;

• Federal Law No.(8) of 2011 on the Re-organization of the State Audit Institution;

• Federal Decree-Law No. (8) of 2011 on the Rules for Drafting the Public Budget and Final Account;

• Federal Law No. (4) of 2012 on the Regulation of Competition;

• Federal Law No. (12) of 2014 Concerning the Regulation of the Audit Profession;

• Federal Law No. (2) of 2015 on Commercial Companies;

• Federal Decree-Law No. (13) of 2016 on the Establishment of the Federal Tax Authority;

• Federal Law No. (7) of 2017 on Tax Procedures^[G1]; and

• The proposal submitted by the Minister of Finance and the approval thereof by the Cabinet,

Hereby enact the following Decree-Law: