NOT IN FORCE. This Decree-Law is abrogated by Federal Decree-Law No. 15 of 2024.
List of amending documents:
Federal Decree-Law No. 44 of 2023
We Khalifa bin Zayed Al Nahyan, the President of the United Arab Emirates
- After reviewing the Constitution;
- Federal Law No. 1 of 1972 Concerning the Competences of Ministries and the Powers of Ministers, as amended;
- Federal Law No. 5 of 1985 Promulgating the UAE Civil Code, as amended;
- Federal Law No. 11 of 1992 Promulgating The Civil Procedure Code, as amended;
- Federal Law No. 1 of 2011 Concerning Public Revenues of the State;
- Federal Law No. 8 of 2011 Concerning the Reorganization of the State Audit Institution;
- Federal Decree-Law No. 9 of 2016 Concerning Bankruptcy; and
- Federal Law No. 7 of 2017 on Tax Procedures,
And based on the proposal of the Minister of Finance and the approval of the Cabinet,
Have enacted the following Decree-Law:
In implementing the provisions of the present Decree-Law, the following terms and expressions shall have the meanings assigned thereto resp...