Preamble
His Highness Sheikh Mohamed bin Zayed Al Nahyan, President of the United Arab Emirates, has issued the following Decree-Law:
Having reviewed the Constitution;
Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers, and its amendments,
Federal Law No. 11 of 1981 on the Imposition of a Federal Customs Tax on Imports of Tobacco and its Derivatives, and its amendments,
Federal Law No. 5 of 1985 promulgating the Civil Transactions Law, and its amendments,
Federal Law No. 10 of 1992 promulgating the Law of Evidence in Civil and Commercial Transactions, and its amendments,
Federal Law No. 11 of 1992 promulgating the Civil Procedures Law, and its amendments,
Federal Law No. 35 of 1992 promulgating the Penal Procedures Law, and its amendments,
Federal Law No. 18 of 1993 promulgating the Commercial Transactions Law, and its amendments,
Federal Decree-Law No. 9 of 2016 on Bankruptcy, and its amendments,
Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
Federal Law No. 7 of 2017 on Tax Procedures, and its amendments,
Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,
Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments,
Federal Decree-Law No. 15 of 2018 on the Collection of Revenues and Public Funds,
Federal Decree-Law No. 26 of 2019 on Public Finance,
Federal Decree-Law No. 31 of 2021 promulgating the Crimes and Penalties Law,
Federal Decree-Law No. 32 of 2021 on Commercial Companies,
Federal Decree-Law No. 37 of 2021 on the Commercial Register,
Federal Decree-Law No. 46 of 2021 on Electronic Transactions and Trust Services, and
Pursuant to the presentation of the Minister of Finance and the approval of the Cabinet.