This Federal Decree-Law amended Federal Decree-Law No. 28 of 2022.
We, Mohammed bin Zayed Al Nahyan, President of the United Arab Emirates:
- Having reviewed the Constitution,
- Federal Law No. 1 of 1972 on the Competencies of Ministries and the Powers of Ministers and its amendments,
- Federal Decree-Law No. 28 of 2022 on Tax Procedures,
- Pursuant to the proposal of the Minister of Finance and the approval of the Cabinet,
have issued the following Decree-Law:
The following definition is added to the definitions provided in Article 1 of Federal Decree-Law No. 28 of 2022:
Billing System: An electronic system designed for issuing, sending, exchanging and sharing electronic invoice and credit note data in accordance with this Decree-Law.
1.The text of Article 3 of Federal Decree-Law No. 28 of 2022 referred to above shall be replaced by the following text:
The provisions of this Decree-Law apply to procedures related to the application and enforcement of tax laws and the collection of tax and administrative penalties imposed under the provisions of ...