The Cabinet,
- Upon review of the Constitution; and
- Federal Law No. 1 of 1972 concerning the competences of the Ministries and the authorities of the ministers, as amended; and
- Federal Law No. 11 of 1973 regulating Judicial Relations between member Emirates in the Federation; and
- Federal Law No. 3 of 1983 on the federal judicial authority and its amendments; and
- The Civil Procedures Law promulgated by of Federal Law No. 11 of 1992 and its amendments; and
- Federal Decree-Law No. 13 of 2016 On the Establishment of the Federal Tax Authority; and
- Federal Law No. 7 of 2017 on Tax Procedures; and
- Federal Decree-Law No. 7 of 2017 on Excise Tax; and
- Federal Decree-Law No. 8 of 2017 on Value Added Tax; and
- Cabinet Decision No. 36 of 2017 on the regulation of Federal Law No. 7 of 2017 on Tax Procedures; and
- Cabinet Decision No. 37 of 2017 on the regulation of Federal Decree-Law No. 7 of 2017 on Excise Tax; and
- Cabinet Decision No. 38 of 2017 on Excise Goods, Excise Tax Rates and the Method of Calculating the Excise Price; and
- Cabinet Decision N...