GTL Summary:

Article 57 outlines the conclusive procedural steps for the enactment of the Decree-Law. It mandates two critical actions for the law to become legally binding and enforceable. Firstly, it requires the formal publication of the Decree-Law in the Official Gazette, which serves as the official public notification of the new legislation. Secondly, it explicitly sets the date for the law's commencement, stating that it will come into effect on 1 March 2023. This provision provides absolute certainty to taxpayers, advisors, and government bodies regarding the exact date from which the law's provisions must be applied.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 57
Country: 🇦🇪 UAE
Location: Title 6 - General Provisions › Chapter 3 - Miscellaneous Provisions
Order: 57
Last updated at: 2026-02-20 14:31:33 UTC
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