Federal Decree-Law No. 28/2022 Tax Procedures

*[1]

Abrogates:

Federal Law No. 7/2017

Amended by virtue of

Federal Decree-Law No. 17/2024 dated 30/09/2024

Federal Decree-Law No. 17/2025 dated 01/10/2025*[2]

His Highness Sheikh Mohamed bin Zayed Al Nahyan, President of the United Arab Emirates, has issued the following Decree-Law:

Having reviewed the Constitution;

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

Federal Law No. 11/1981 on the Imposition of a Federal Customs Tax 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 Procedures Law, and its amendments,

Federal Law No. 35/1992 promulgating the Penal Procedures 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,