GTL Summary:

Article 55 formally repeals Federal Law No. 7 of 2017 on Tax Procedures and its associated amendments. It also abrogates any other legal provision that is contrary to or inconsistent with the current Decree-Law. However, it establishes a transitional framework where the Executive Regulations of the repealed law, and any decisions issued for its implementation, remain in force. This continuity is conditional upon these regulations not contradicting the new Decree-Law's provisions. They will cease to be effective only upon the issuance of new Executive Regulations and replacement decisions under the new legislative framework.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 55
Country: 🇦🇪 UAE
Location: Title 6 - General Provisions &rsaquo; Chapter 3 - Miscellaneous Provisions
Order: 55
Last updated at: 2026-02-20 14:31:33 UTC

Title 6 - General Provisions

Chapter 3 - Miscellaneous Provisions

Article 55 - Abrogation

Federal Law No. 7 of 2017 on Tax Procedures and its amendments shall be repealed.
All provisions contrary to or inconsistent with the provisions of this Decree-Law shall be abrogated.
The Executive Regulations of Federal Law No. 7 of 2017 on Tax Procedures and its amendments and any decisions issued in implementation thereof shall remain in force insofar as they do not contradict with the provisions of this Decree-Law until the issuance of an Executive Regulation and decisions replacing them in accordance with the provisions of this Decree-Law.

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