Article 54 (bis), introduced by Federal Decree-Law No. 17 of 2025 and effective from 30 October 2024, empowers the Federal Tax Authority to issue binding directives. These decisions are intended to guide the practical implementation of the Tax Procedures Law and other tax legislation concerning various tax transactions. A key aspect of this provision is that any directive issued by the Authority under this article is legally binding on both the Authority itself and the Taxpayer involved. This ensures consistent application and interpretation. The provision operates without prejudice to other existing tax legislations in force in the UAE.