Article 1 of the UAE Tax Procedures Decree-Law provides foundational definitions for terms used throughout the legislation. It defines key entities such as the 'State', 'Minister', and the 'Federal Tax Authority' (Authority). The article clarifies concepts critical for compliance, including 'Business', 'Taxable Person', 'Taxpayer', and 'Tax Agent'. It also defines procedural elements like 'Tax Return', 'Tax Period', 'Tax Audit', and 'Voluntary Disclosure'. Furthermore, it establishes the meaning of 'Due Tax', 'Payable Tax', 'Tax Evasion', and 'Administrative Penalties', referencing other articles for concepts like Tax Assessment (Article 23) and Voluntary Disclosure (Article 10).