This section constitutes the official preamble to the UAE Tax Procedures Federal Decree-Law No. 28 of 2022. It establishes the law's authority, noting its issuance by the President of the UAE following a presentation by the Minister of Finance and Cabinet approval. The legal foundation is anchored in a comprehensive review of the UAE Constitution and numerous preceding federal laws. These referenced statutes cover civil and commercial transactions, criminal procedures, bankruptcy, and the establishment of the Federal Tax Authority (FTA), alongside the primary tax laws for VAT, Excise Tax, and Corporate Tax, providing a robust legislative context.
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Tax Procedures
Federal Decree-Law No. 28 of 2022 – Issued 30 Sep 2022 (Effective from 1 Mar 2023)
Federal Decree-Law No. 17 of 2024 – Issued 30 Sep 2024 (Effective from 30 Oct 2024)
Federal Decree-Law No. 17 of 2025 – Issued 1 Oct 2025 (Effective from 1 Jan 2026)
His Highness Sheikh Mohamed bin Zayed Al Nahyan, President of the United Arab Emirates, has issued the following Decree-Law:
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