Article 54 of the UAE Tax Procedures Law establishes the legal basis for the fees payable to the Federal Tax Authority. It stipulates that the Cabinet holds the exclusive authority to determine these fees. This action is contingent upon a formal suggestion presented by the Minister of Finance. The scope of these fees covers the services and procedures required for the implementation of the provisions of this Decree-Law and its corresponding Executive Regulations. This framework ensures that all official charges imposed by the Authority for its services are legally mandated and formally approved at the highest government levels.