GTL Summary:

Article 2 outlines the primary objectives of the Decree-Law, which focus on regulating the relationship between the Federal Tax Authority and Taxpayers. It aims to establish clear rights and obligations for the Authority, Taxpayers, and any other persons dealing with the Authority during the implementation of tax legislation. Additionally, the Article seeks to regulate the common procedures and rules applicable to all Tax Laws in the United Arab Emirates, ensuring a consistent and transparent administrative framework for federal taxation.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 2
Country: 🇦🇪 UAE
Location: Part 1 - Definitions and Scope of Application of this Decree-Law
Order: 2
Last updated at: 2025-12-19 09:23:02 UTC

Part 1 - Definitions and Scope of Application of this Decree-Law

Article 2 - Objectives of this Decree-Law

This Decree-Law aims to achieve the following:

Regulation of the rights and obligations of the Authority, the Taxpayer and any other Person dealing with the Authority in the implementation of the provisions of this Decree-Law or the Tax Law.
Regulation of the common procedures and rules applicable to all Tax Laws in the State.

Fast-loading version for search engines - Click here for the interactive version