Dubai Law·31 of 2008
Law ID
dubai-law-2008-31
Plain-language summary
Exempts government departments, public authorities, and corporations in Dubai from taxes and customs duties, while free zone entities remain subject to their ow…
Synced from the official UAE Legislation portal · Plain-language summary by the LEXAI editorial team
Article-level text
5 articles
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Article (1) 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.
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Article (2) 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.
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Article (3) 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. ©2015 The Supreme Legislation Committee in the Emirate of Dubai 1Every 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.
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Law No. (31) of 2008 Revoking Exemptions from Taxes and Fees Page 2 of 2
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Article (4) Any provision in any other legislation will be repealed to the extent that it contradicts the provisions of this Law.
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Article (5) 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.
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Note: This legislation is sourced from the Dubai Legislation Portal (dlp.dubai.gov.ae). The original Arabic text is the authoritative version.
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