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 of 1972 on the Competencies of the Ministries and Powers of the Ministers, and its amendments,

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

• Federal Law No. 5 of 1985 promulgating the Civil Transactions Law, and its amendments,

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

• Federal Law No. 11 of 1992 promulgating the Civil Procedures Law, and its amendments,

• Federal Law No. 35 of 1992 promulgating the Penal Procedures Law, and its amendments,

• Federal Law No. 18 of 1993 promulgating the Commercial Transactions Law, and its amendments,

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

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

• Federal Law No. 7 of 2017 on Tax Procedures, and its amendments,

• Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,

• Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments,

• [Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments,]

• Federal Decree-Law No. 15 of 2018 on the Collection of Revenues and Public Funds,

• Federal Decree-Law No. 26 of 2019 on Public Finance,

• Federal Decree-Law No. 31 of 2021 promulgating the Crimes and Penalties Law,

• Federal Decree-Law No. 32 of 2021 on Commercial Companies,

• Federal Decree-Law No. 37 of 2021 on the Commercial Register,

• Federal Decree-Law No. 46 of 2021 on Electronic Transactions and Trust Services, and

• Pursuant to the presentation of the Minister of Finance and the approval of the Cabinet.