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Federal law on the general revenues

The law of the state public revenues assigns the Ministry of Finance with the responsibility of collecting federal public revenues.

Public revenues were defined in Article 2 of the law as follows:

  • Federal taxes, fees and returns
  • Fees received by the state for services provided
  • The share contributed by each Emirate in the annual budget of the federal government
  • The government revenues received from its own properties
  • Money received from fines payment
  • Return on Investments (ROI) of the state.

Based on the Minister of Finance proposal, the approval of the Cabinet and the Federal National Council, and ratification of the Supreme Council, the law issued by the President of the UAE stipulates that the Cabinet or its delegate shall impose federal fees or proceeds (except taxes) by virtue of the Cabinet's resolutions and upon recommendation of the Minister.

The law permits the Cabinet or its delegate, by a reasoned decision and after consulting MoF, to remit all or part of the debts and claims of the government at its own discretion.

MoF shall be competent under the law to collect public revenues according to the mechanism specified by the minister. No federal entity entrusted with collecting public revenues may for any reason or under any title whatsoever deduct any amount of this money.

Moreover, when collecting public revenues no federal entity may add any fees for the benefit of any local authority. Such entities shall deliver revenues collected to MoF according to the Executive Regulations implementing the law. MoF shall open bank accounts for the federal entities to deposit public revenues collected.

The law assigns federal entities to draw up annual plans to develop revenues in coordination with MoF.

View the text of the law