Any text or provisions contrary to or inconsistent with the provisions of this Decree-Law shall be abrogated.
Website Last updated:
May 15, 2026
Article 68 is a standard legal repealing clause that ensures the supremacy of the new Corporate Tax Decree-Law. It formally states that any text or legislative provisions that are contrary to or inconsistent with the provisions of this Decree-Law are thereby abrogated, or cancelled. This clause is crucial for creating legal clarity and preventing conflicts with pre-existing laws or regulations. It establishes the Corporate Tax Law as the primary and definitive legislation governing the taxation of corporations and businesses within its defined scope in the UAE.
Chapter 20 - Closing provisions
Article 68 - Cancellation of Conflicting Provisions
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