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Cabinet Decision No. (74) of 2023
On the Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures
The Cabinet:
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 Decree-Law No. (13) of 2016 on the Establishment of the Federal Tax Authority, and its
amendments,
− Federal Decree-Law No. (7) of 2017 on Excise Tax, and its amendments,
− Federal Decree-Law No. (8) of 2017 on Value Added Tax, and its amendments,
− Federal Decree-Law No. (28) of 2022 on Tax Procedures,
− Cabinet Decision No. (37) of 2017 on the Executive Regulation of Federal Decree-Law No. (7) of
2017 on Excise Tax,
− Cabinet Decision No. (52) of 2017 on the Executive Regulation of Federal Decree-Law No. (8) of
2017 on Value Added Tax, and its amendments,
− Cabinet Decision No. (36) of 2017 on the Executive Regulation of Federal Law No. (7) of 2017 on
Tax Procedures, and its amendments,
− Based on what was presented by the Minister of Finance and approved by the Cabinet,
Has decided:
Article (1)
Definitions
The definitions of the Federal-Decree Law No. (28) of 2022 referred to above shall apply to this Decision,
and the following words and expressions shall have the meanings assigned against each, unless the
context otherwise requires:
Decree-Law: Federal Decree-Law No. (28) of 2022 on Tax Procedures.
Premises: The place of Business of the Person subject to Tax Audit, any other place in which it conducts
his Business, or where it stores goods or records.
Assets: Tangible and intangible assets, including equipment, machinery, goods and others, which the
Authority considers to be owned, leased or used in connection with the conduct of Business by any Person.