Unified UAE Legislation Database

Cabinet Decision 74 of 2023 on the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures

Status

In force

Issuing Authority

The UAE Cabinet

Effective date

XX.XX.XXXX

Official Link

https://

List of amending documents:

Cabinet Decision No. 17 of 2026

 

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, and its amendments, 

- Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments, 

- Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments, 

- Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments, 

- Cabinet Decision No. 37 of 2017 on the Executive Regulation of Federal Decree-Law No. 7 of 2017 on Excise Tax, 

- Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments, 

- Cabinet Decision No. 36 of 2017 on the Executive Regulation of Federal Law No. 7 of 2017 on Tax Procedures, and its amendments, and 

- Based on what was presented by the Minister of Finance and approved by the Cabinet. 

 

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