NOT IN FORCE, abrogated by Cabinet Decision No. 74 of 2023
List of amending documents:
Cabinet Decision No. 51 of 2021
The Cabinet has decided:
- Having reviewed the Constitution;
- Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments;
- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority;
- Federal Law No. 7 of 2017 on Tax Procedures;
- Based on what was presented by the Minister of Finance and approved by the Cabinet,
In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires:
State: United Arab Emirates
Authority: Federal Tax Authority
Board: Authority’s board of directors
Director-General: Director-General of the Authority
Competent Court: Federal court within whose jurisdiction the Authority’s Head Office or branch is located
Tax: Any Federal tax administered, collected, or enforced by t...