We, Mohammed bin Zayed Al Nahyan, President of the United Arab Emirates State,

After perusal of the Constitution,

Federal Law No. 1/1972 on the Competencies of Ministries and the Powers of Ministers, and its amendments,

Federal Law No. 11/1981 on the Imposition of a Federal Customs Duty on Imports of Tobacco and its Derivatives, and its amendments,

Federal Law No. 5/1985 Promulgating the Civil Transactions Law, and its amendments,

Federal Law No. 10/1992 Promulgating the Law of Evidence in Civil and Commercial Transactions, and its amendments,

Federal Law No. 11/1992 Promulgating the Civil Procedure Law, and its amendments,

Federal Law No. 35/1992 Promulgating the Penal Procedure Law, and its amendments,

Federal Law No. 18/1993 Promulgating the Commercial Transactions Law, and its amendments,

Federal Decree-Law No. 9/2016 on Bankruptcy, and its amendments,

Federal Decree-Law No. 13/2016 on the Establishment of the Federal Tax Authority, and its amendments,