9
Articles
FTA
Issuing authority
2016
Effective since
AI
Cited answers from article text
Federal Decree-Law No. (13) of 2016 Establishing the Federal Tax Authority: the Authority, its competences, board and Director General, distribution of tax proceeds, representation in disputes (structural articles 2-8, 13, 19 bis) is one of the rulebooks issued by the Federal Tax Authority. For compliance officers, legal teams, and advisors working under this regime, finding the right article quickly matters. Lexara indexes the full text of Federal Tax Authority founding law (FDL 13/2016) and makes it searchable two ways: full-text and keyword search for rapid lookup, and AI Explorer for natural-language questions answered with citations to the exact article.
9 articles, each with a plain-English summary by Arakan. The full text of every article is in the Laws Browser.
Article 2Establishment of the Federal Tax Authority
The Federal Tax Authority is established as an independent federal entity with its own legal personality and financial and administrative autonomy.
Article 3Head office
The Federal Tax Authority's headquarters is in Abu Dhabi, with the option to establish branches as decided by the Board.
Article 4Competences of the Authority
The Federal Tax Authority administers federal taxes, registers taxpayers, audits returns, and enforces tax procedures.
Article 5Board of directors
The Federal Tax Authority is governed by a board of directors, chaired by the Minister of Finance and appointed by Cabinet resolution.
Article 6Powers of the Board
The Board of the Federal Tax Authority is responsible for drafting policies, proposing tax regulations, and reporting annually to the Cabinet.
Article 7Director General
The Authority's Director General is appointed by federal decree based on nominations and approvals.
Article 8Powers of the Director General
The Director General of the Federal Tax Authority manages the organization, represents it, and can delegate responsibilities to executive directors.
Article 13Distribution of federal tax proceeds
Federal tax and fine proceeds collected by the Authority are allocated to separate accounts and distributed among federal and Emirate governments.
Article 19 bisRepresentation in courts and tax committees
The Federal Tax Authority can represent itself in courts and tax dispute resolution committees.
Federal Tax Authority founding law (FDL 13/2016)'s 9 indexed articles break down by obligation type as follows.
General — 9 articles
Federal Tax Authority founding law (FDL 13/2016) spans the following regulatory topics, as tagged by Lexara.
founding law
fta
tax administration
federal
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What is Federal Decree-Law No. (13) of 2016 Establishing the Federal Tax Authority: the Authority, its competences, board and Director General, distribution of tax proceeds, representation in disputes (structural articles 2-8, 13, 19 bis)?
Federal Decree-Law No. (13) of 2016 Establishing the Federal Tax Authority: the Authority, its competences, board and Director General, distribution of tax proceeds, representation in disputes (structural articles 2-8, 13, 19 bis) is issued by the Federal Tax Authority and has applied since 26 September 2016. It has 9 articles.
Who issues Federal Tax Authority founding law (FDL 13/2016)?
The Federal Tax Authority. Always check the authority's official publication for the binding text.
Can I search Federal Tax Authority founding law (FDL 13/2016) and ask questions about it?
Yes. Lexara searches the full text of all 9 articles and answers plain-English questions with a citation to the exact article.
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