Law No. (3) of 2011
Amending Law No. (31) of
2008
Revoking Exemptions from
Taxes and Fees[1]
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We, Mohammed bin Rashid Al
Maktoum, Ruler of Dubai,
After perusal of:
Law No. (5) of 1995 Establishing
the Department of Finance and its amendments;
Law No. (3) of 2003
Establishing the Executive Council of the Emirate of Dubai;
Law No. (31) of 2008 Revoking
Exemptions from Taxes and Fees (the “Original Law”);
Law No. (35) of 2009
Concerning Management of the Public Funds of the Government of Dubai; and
Decree No. (24) of 2007
Forming the Supreme Fiscal Committee of the Emirate of Dubai and its amendments,
Do hereby issue the
following Law.
Article (2) of the
Original Law is hereby superseded by the following:
The following entities
will be exempt from compliance with the provisions of Article (1) of this Law:
1.
Corporations, companies and individuals working in the
free zones, provided that such exemption is in accordance with the provisions
of the legislation related to these zones; and
2.
entities which the Supreme Fiscal Committee, upon the
recommendation of the Director General of the Department of Finance, decides to
exempt wholly or partly from fees and taxes for charitable, humanitarian,
educational, cultural, patriotic reasons or any other reason in accordance with
the rules and standards adopted by the Department in this respect.
This Law will be published in the Official
Gazette and will come into force on the day on which it is published.
Mohammed
bin Rashid Al Maktoum
Ruler of Dubai
Issued in Dubai on 9 February 2011
Corresponding to 6 Rabi al-Awwal 1432 A.H.
©2014 The Supreme
Legislation Committee in the Emirate of Dubai
[1]Every effort has been made to
produce an accurate and complete English version of this legislation. However,
for the purpose of its interpretation and application, reference must be made
to the original Arabic text. In case of conflict, the Arabic text will prevail.