The Preamble to the Federal Decree-Law No. 8 of 2017 establishes the constitutional and legal authority for the imposition of Value Added Tax in the United Arab Emirates. It cites the review of the Constitution and numerous preceding Federal Laws, including those governing Civil Transactions, Penal Code, Civil Procedures, Commercial Transactions, Electronic Commerce, and the establishment of the Federal Tax Authority. It confirms the issuance of the Decree-Law by the President of the State, pursuant to the proposal of the Minister of Finance and Cabinet approval, setting the legislative foundation for the UAE VAT regime.