GTL Summary:

Article 2 of the UAE Tax Procedures Decree-Law establishes the fundamental objectives of the legislation. Its primary purpose is to regulate the mutual rights and obligations between the Federal Tax Authority (FTA), the Taxpayer, and any other person subject to the provisions of this Decree-Law or any specific Tax Law. This ensures a clear and predictable legal framework for all parties. Secondly, the article aims to create and govern the common procedures and rules that apply universally across all tax laws implemented within the State, thereby promoting consistency and uniformity in tax administration and compliance throughout the UAE.