Article 3 outlines the scope of application for the Tax Procedures Decree-Law. As amended by Federal Decree-Law No. 17 of 2024, effective from 30 October 2024, its provisions govern all procedures related to the administration and enforcement of UAE Tax Laws. This comprehensive scope includes the procedures for collecting taxes and any Administrative Penalties imposed under the authority of either this Decree-Law or a specific Tax Law. The article ensures that a unified procedural framework is applied across all federal taxes, standardising the processes for both the Federal Tax Authority and taxpayers.