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 the Ministries and Powers of the Ministers, as amended;
- Federal Decree-Law No. 7 of 2017 On Excise Tax, as amended;
- Federal Decree-Law No. 8 of 2017 On Value Added Tax, as amended;
- Federal Decree-Law No. 28 of 2022 On Tax Procedures, as amended;
- Federal Decree-Law No. 47 of 2022 On Taxation of Corporations and Businesses, as amended;
- Based on the proposal of the Minister of Finance and the approval of the Cabinet
have issued the following Decree-Law:
The provisions of Clause (3) of Article 9, Clause (5) of Article 10, Article 38 and Article 46 of Federal Decree-Law No. 28 of 2022 referred to above shall be replaced by the following provisions:
3. If the taxpayer pays an amount more than the tax due, or has a credit balance with the Authority, the Authority shall be entitled to allocate this amount or balance to pay any tax or amounts owed to the Authority within ...