GTL Summary:

Cabinet Decision No. 74 of 2023 formally repeals previous regulations. Article 30 abrogates Cabinet Decision No. 36 of 2017 on the Executive Regulation of Federal Law No. 7 of 2017. It also cancels any provisions contrary to the current Decision. However, it maintains the validity of existing Authority decisions and procedures derived from the abrogated decision, provided they do not contradict the new provisions, until they are replaced.

Document Type: ERS - Executive Regulations
Law: CIT (FDL No 47 of 2022, as amended)
Decision Number: executive-regulations-74-article-30
Year: 2023
Country: 🇦🇪 UAE
Official Name: Article 30 - Abrogation
Last updated at: 2026-01-02 15:13:10 UTC

Article 30 - Abrogation

  1. The Cabinet Decision No. 36 of 2017 on the Executive Regulation of Federal Law No. 7 of 2017 on Tax Procedures, and its amendments, shall be abrogated.

  2. Any provision contrary to or inconsistent with the provisions of this Decision shall be abrogated.

  3. Decisions issued by the Authority and procedures applied by it for the implementation of the Cabinet Decision No. 36 of 2017 on the Executive Regulation of Federal Law No. 7 of 2017 on Tax Procedures and its amendments shall remain in force, insofar as they do not contradict with the provisions of this Decision until the issuance of decisions and procedures replacing them in accordance with the provisions of this Decision.

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