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, and its amendments;
- Federal Law No. 11 of 1981 On the Imposition of a Federal Customs Duty on Imports of Tobacco and its Derivatives, and its amendments;
- Federal Law No. 5 of 1985 Promulgating the Civil Transactions Law, and its amendments;
- Federal Law No. 18 of 1993 Promulgating the Commercial Transactions Law, as amended;
- Federal Law No. 8 of 2004 Concerning Financial Free Zones;
- Federal Law No. 2 of 2008 On Civil Associations and Public Benefit Institutions and its amendments;
- Federal Decree-Law No. 13 of 2016 Establishing the Federal Tax Authority, as amended;
- Federal Law No. 7 of 2017 On Tax Procedures, as amended;
- Federal Decree-Law No. 8 of 2017 On Value Added Tax;
- Federal Decree-Law No. 32 of 2021 On Commercial Companies;
- Federal Decree-Law No. 46 of 2021 Concerning Electronic Transactions and Trust Services;
- Based on the proposal of the ...