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. (18) of 2006 Concerning Management and Realisation of the Public
Funds of the Government of Dubai;
Decree No. (24) of 2007 Forming the Supreme Fiscal Committee of the
Emirate of Dubai; and
The Order issued by His Highness the Ruler of Dubai on 2 May 2000
Prohibiting the Imposition of Fees and Fines,
Do hereby issue this Law.
Pursuant to this Law, all exemptions from taxes and fees,
including customs duties, granted to departments and public authorities and corporations
affiliated to or owned by the Government of Dubai, or granted to private
entities pursuant to any legislation, resolution, or order, prior to the date this
Law comes into force, are hereby revoked.
Corporations, companies, and individuals working in
the free zones are hereby exempted from compliance with the provisions of
Article (1) of this Law, subject to the legislation related to each of these
zones.
The Department of Finance will set the accounting and
financial regulations concerning the procedures for payment of taxes and fees
by the departments and public authorities and corporations affiliated to or
owned by the Government of Dubai, and for payment of such taxes and fees by
private entities.
Any provision in any other legislation will be repealed to
the extent that it contradicts the provisions of this Law.
This Law will be published in the Official Gazette and will come into
force as of 1 January 2009.
Mohammed bin Rashid Al Maktoum
Ruler of Dubai
Issued in Dubai on 23 November 2008
Corresponding
to 25 Thu al-Qidah 1429 A.H.
©2015 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.