Article 3 sets the standard rate of Value Added Tax in the UAE. It stipulates that a standard rate of 5% is imposed on any supply or Import that falls under the scope of Article 2, calculated on the value of the supply or Import. This standard rate applies unless the supply falls under Title Six (Zero Rates and Exemptions). The provision ensures a uniform application of the 5% levy across applicable goods and services, subject to the specific valuation rules and exceptions detailed elsewhere in the Decree-Law.