General UAE Legal Questions LawDecree No. (27) of 2019

Article (1) a. The business premises fee imposed on economic establishments in the Emirate of Dubai pursuant to the above-mentioned Dubai Municipality Revenue Law is hereby reduced by fifty percent (50%). b. The Municipality Fee imposed on the Sales of Hotel Establishments pursuant to the above- mentioned Regulation No. (2) of 2006 are hereby reduced from ten percent (10%) to seven percent (7%). c. The fees imposed on Training Institutes pursuant to the above-mentioned Executive Council Resolution No. (50) of 2015 are hereby reduced as set forth in Schedule (1) attached hereto. d. The SFC will determine the economic establishments to which the reduction referred to in paragraph (a) of this Article will apply. The SFC will also determine the time frames within which the reductions referred to in paragraph (b) and paragraph (c) of this Article will apply. Exemption from Dubai Civil Aviation Authority Fees

Article (4) a. A person who fails to register a Real Property Disposition with the Land Department or to pay the relevant prescribed fees prior to the effective date of this Decree will be exempted, in whole or in part, from the fines prescribed by the above-mentioned Executive Council Resolution No. (6) of 2010 and Executive Council Resolution No. (30) of 2013 if he registers the disposition and pays the prescribed fees within the grace period specified in Schedule (3) attached hereto, in accordance with the exemption percentages indicated opposite each of these fees. b. The period of availing of the exemption stipulated in paragraph (a) of this Article will be one (1) year commencing from the date on which this Decree comes into force. Validity of Previous Fee and Fine Exemptions and Reductions

Article (6) This Decree comes into force on the day on which it is issued, and will be published in the Official Gazette. Mohammed bin Rashid Al Maktoum Ruler of Dubai Issued in Dubai on 4 September 2019 Corresponding to 5 Muharram 1441 A.H.

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Decree No. (27) of 2019 Concerning Reduction of and Exemption from Fees and Fines in the Emirate of Dubai Page 4 of 7 Schedule (1) Reduced Fees Imposed on Training Institutes SN Description Standard Fee (in Dirhams) Reduced Fee (in Dirhams) 1 Application for an Authorisation 5,000.00 Free of charge 2 Issuing or renewing the Authorisation of a Training Institute that delivers 1 or 2 Training Programmes 25,000.00 15,000.00 3 Issuing or renewing the Authorisation of a Training Institute that delivers 3 or 4 Training Programmes 30,000.00 18,000.00 4 Issuing or renewing the Authorisation of a Training Institute that delivers 5 or 6 Training Programmes 35,000.00 20,000.00 5 Issuing or renewing the Authorisation of a Training Institute that delivers 7 or more Training Programmes 40,000.00 25,000.00 6 Authorising a party other than a Training Institute to deliver a training course AED 15,000.00 per training course AED 5,000.00 per training course

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Decree No. (27) of 2019 Concerning Reduction of and Exemption from Fees and Fines in the Emirate of Dubai Page 5 of 7 Schedule (2) Applications Exempted from Dubai Civil Aviation Authority Fees SN Description Fee (in Dirhams) I. Fees for Issuing Permits for Aviation-related Activities 1 Application for issuing or renewing a permit to conduct the activity of aircraft manufacturing 100,000.00 2 Application for issuing or renewing a permit to manufacture the internal parts of aircraft 50,000.00 3 Application for issuing or renewing a permit to conduct the activity of manufacturing flight simulator equipment 20,000.00 4 Application for issuing or renewing a permit to conduct the activity of manufacturing radio-controlled aircraft 10,000.00 5 Application for issuing or renewing a permit to conduct the activity of manufacturing fuselages 50,000.00 6 Application for issuing or renewing a permit to conduct any aviation-related activity other than those stated in items (1) to (5) of this Schedule 6,500.00 7 Application for issuing a permit to open a branch or a service centre in the Emirate of Dubai to conduct aviation-related activities 6,500.00 8 Application for amendment of the details of a permit issued by the Dubai Civil Aviation Authority to a company, establishment, or agency that conducts aviation-related activities AED 2,500.00 per application II. Fees for Permits of Aviation Institutes and Clubs and Accreditation of Aviation Programmes 1 Application for issuing or renewing a permit to establish an institute providing aviation-related training 6,500.00

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Decree No. (27) of 2019 Concerning Reduction of and Exemption from Fees and Fines in the Emirate of Dubai Page 6 of 7 2 Application for issuing or renewing a permit to establish a club conducting aviation-related activities 20,000.00 3 Application for accreditation of aviation-related vocational and Training Programmes AED 5,000.00 per programme III. Fees for Landing Permits for Non-scheduled Flights of Private, Passenger, or Cargo Aircraft 1 Application for a one-year landing permit for a private or commercial aircraft (passenger or cargo) registered in the UAE 30,000.00 2 Application for a one-day landing permit for a private aircraft 400.00 3 Application for a one-month landing permit for a private aircraft 2,800.00 4 Application for a two-month landing permit for a private aircraft 5,600.00 5 Application for a three-month landing permit for a private aircraft 7,400.00 6 Application for a four-month landing permit for a private aircraft 10,000.00 7 Application for a five-month landing permit for a private aircraft 14,000.00 8 Application for a six-month landing permit for a private aircraft 15,000.00 Schedule (3) Percentages of Exemption from Fines for Failure to Register Real Property Dispositions with the Land Department or to Pay Relevant Prescribed Fees SN Grace Period for Registration and Payment Fine Exemption Percentage

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Decree No. (27) of 2019 Concerning Reduction of and Exemption from Fees and Fines in the Emirate of Dubai Page 7 of 7 1 Registration of disposition and payment of fees within three (3) months from the date on which this Decree comes into force 100% 2 Registration of disposition and payment of fees within three (3) to six (6) months from the date on which this Decree comes into force 75% 3 Registration of disposition and payment of fees within six (6) to nine (9) months from the date on which this Decree comes into force 50% 4 Registration of disposition and payment of fees within nine (9) to twelve (12) months from the date on which this Decree comes into force 25%

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