Article 3 outlines the scope of application for the Tax Procedures Decree-Law. As amended by Federal Decree-Law No. 17 of 2024, effective from 30 October 2024, its provisions govern all procedures related to the administration and enforcement of UAE Tax Laws. This comprehensive scope includes the procedures for collecting taxes and any Administrative Penalties imposed under the authority of either this Decree-Law or a specific Tax Law. The article ensures that a unified procedural framework is applied across all federal taxes, standardising the processes for both the Federal Tax Authority and taxpayers.
Document Type: Tax Law Article Law: Tax Procedures (FDL No 28 of 2022, as amended) Article Number: 3 Country: 🇦🇪 UAE Location: Title 1 - Definitions and Scope of Application of this Decree-Law Order: 3 Last updated at: 2026-02-20 14:31:33 UTC
Title 1 - Definitions and Scope of Application of this Decree-Law
Article 3 - Scope of Application of this Decree-Law [3]
The provisions of this Decree-Law shall apply to the procedures related to the administration and enforcement of the Tax Laws, [and collection of Tax and the Administrative Penalties imposed under the provisions of this Decree-Law or the Tax Law.] [G4]