GTL Summary:

Cabinet Decision No. 74 of 2023 specifies the dates for its enactment. Article 31 states that the Decision shall be published in the Official Gazette and come into effect on 1 August 2023. It provides a specific exception for Clause (2) of Article 12 (relating to juridical person tax agents), which comes into effect later on 1 December 2023. The Decision is issued by the Prime Minister.

Document Type: ERS - Executive Regulations
Law: CIT (FDL No 47 of 2022, as amended)
Decision Number: executive-regulations-74-article-31
Year: 2023
Country: 🇦🇪 UAE
Official Name: Article 31 - Publication and Enforcement
Last updated at: 2026-01-02 15:13:10 UTC

Article 31 - Publication and Enforcement

  1. This Decision shall be published in the Official Gazette and shall come into effect as of 1 August 2023.

  2. As an exception to Clause (1) of this Article, Clause (2) of Article 12 of this Decision shall come into effect as of 1 December 2023.

Mohammed Bin Rashid Al Maktoum

Prime Minister

Issued by us:

Date: 22/ Dhu Al Hijjah/ 1444 AH

Corresponding to: 10/ July / 2023 AD

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