We, Khalifa bin Zayed Al Nahyan, President of the United Arab Emirates,
- 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 Law No. 11 of 1981 Imposing Federal Customs Duty on Imports of Tobacco and its amendments,
- Federal Law No. 3 of 1987 promulgating the Penal Code and its amendments,
- Federal Law No. 23 of 1991 On the Regulation of the Legal Profession and its amendments,
- Federal Law No. 11 of 1992 promulgating the Civil Procedure Code and its amendments,
- Federal Decree-Law No. 13 of 2016 On the Establishment of the Federal Tax Authority,
- Federal Decree-Law No. 20 of 2018 On Anti-Money Laundering, Combating the Financing of Terrorism and Financing of Illegal Organizations,
- Federal Decree-Law No. 26 of 2019 Regarding Public Finance,
- based on the proposal of the Minister of Finance and the approval of the Cabinet,
have issued the following Decree-Law
The texts of Article 4, Article 9 and Article 12