GTL Summary:

This section constitutes the official preamble to the UAE Tax Procedures Federal Decree-Law No. 28 of 2022. It establishes the law's authority, noting its issuance by the President of the UAE following a presentation by the Minister of Finance and Cabinet approval. The legal foundation is anchored in a comprehensive review of the UAE Constitution and numerous preceding federal laws. These referenced statutes cover civil and commercial transactions, criminal procedures, bankruptcy, and the establishment of the Federal Tax Authority (FTA), alongside the primary tax laws for VAT, Excise Tax, and Corporate Tax, providing a robust legislative context.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 0-preamble
Country: 🇦🇪 UAE
Order: 0
Last updated at: 2026-02-20 14:31:33 UTC

This is not an official Translation:

Tax Procedures

Federal Decree-Law No. 28 of 2022 – Issued 30 Sep 2022 (Effective from 1 Mar 2023)

Federal Decree-Law No. 17 of 2024 – Issued 30 Sep 2024 (Effective from 30 Oct 2024)

Federal Decree-Law No. 17 of 2025 – Issued 1 Oct 2025 (Effective from 1 Jan 2026)

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. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments,][G1]

  • 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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