Issued by His Excellency, Khalifa bin Zayed Al Nahyan, President of the United Arab Emirates

We, Khalifa bin Zayed Al Nahyan, President of the United Arab Emirates,

Having reviewed the Constitution,

– Federal Law No. (1) of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments;
– Federal Law No. (11) of 1981 on the Imposition of a Federal Customs Tax on Imports of Tobacco and its derivatives, and its amendments;
– Federal Law No. (26) of 1981 regarding the Commercial Maritime Law, and its amendments; – Federal Law No. (5) of 1985 promulgating the Civil  transactions Law, and its amendments;
– Federal Law No. (3) of 1987 promulgating the Penal Law, and its amendments;
– Federal Law No. (10) of 1992 promulgating the Law of Evidence in Civil and Commercial Transactions, and its amendments;
– Federal Law No. (11) of 1992 promulgating the Law on Civil Procedures, and its amendments;
– Federal Law No. (18) of 1993 promulgating the Commercial Transactions Law, and its amendments;
– Federal Law No. (8) of 2004 on Financial Free Zones;
– Federal Law No. (1) of 2006 on Electronic Commerce and Transactions;
– Federal Law No. (2) of 2008 in respect of The National Societies and Associations of Public
Welfare;
– Federal Law No. (1) of 2011 on the State’s Public Revenues;
– Federal Law No. (8) of 2011 on the Reorganisation of the State Audit Institution;
– Federal Decree-Law No. (8) of 2011 on the Rules of the Preparation of the General Budget and
Final Accounts;
– Federal Law No. (4) of 2012 on the Regulation of Competition;
– Federal Law No. (12) of 2014 on the Organisation of the Auditing Profession;
– Federal Law No. (2) of 2015 on Commercial Companies;
– Federal Decree-Law No. (13) of 2016 on the Establishment of the Federal Tax Authority;
– Federal Law No. (7) of 2017 on Tax Procedures; and
– Pursuant to what was presented by the Minister of Finance and approved by the Cabinet,

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