GTL Summary:

Article 54 of the UAE Tax Procedures Law establishes the legal mechanism for setting the fees of the Federal Tax Authority (FTA). It stipulates that the Cabinet holds the authority to determine these fees. This power is exercised through a formal decision, which is issued based on a suggestion put forward by the Minister. The resulting decision will specify the exact fees payable to the Authority for services and procedures performed in the implementation of the Tax Procedures Decree-Law and its accompanying Executive Regulations, ensuring a regulated framework for all administrative charges.