Article 75 of this Cabinet Decision establishes the official timeline for the enactment of the Executive Regulations for UAE VAT. It mandates the publication of the Resolution in the Official Gazette and defines the entry into force date as 1 January 2018. The Article provides precision by specifying that the regulations become effective at the earlier of either the opening of business or 7 am on that date. This provision is critical for determining the exact start of VAT obligations and compliance requirements.