GTL Summary:

The Preamble to the Federal Decree-Law establishes the legal foundation for the UAE Tax Procedures Law. Issued by His Highness Sheikh Mohamed bin Zayed Al Nahyan, it references the Constitution and a comprehensive list of prior Federal Laws, including those governing Civil Transactions, Evidence, Civil and Penal Procedures, Bankruptcy, and the establishment of the Federal Tax Authority. This section confirms that the Decree-Law is enacted pursuant to the presentation of the Minister of Finance and Cabinet approval, setting the legislative stage for the administration and enforcement of federal taxes in the State.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 0-preamble
Country: 🇦🇪 UAE
Order: 0
Last updated at: 2025-12-19 09:23:02 UTC

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.

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