Article 70, the final article, outlines the formal legislative process for the Decree-Law to become legally effective. It mandates two steps: first, the Decree-Law must be published in the Official Gazette, which is the formal record of all UAE legislation. Second, it stipulates that the law shall come into effect fifteen days following the date of its publication. This provision distinguishes the law's legal enactment from its practical application to specific tax periods (covered in Article 69), ensuring a formal and transparent process for the legislation becoming binding law.