UAE Tax LawCabinet Resolution No. (71) of 2022 Concerning the Federal Government Revenue Collection System

Article (1) Definitions In the application of the provisions of this Resolution, the following words and expressions shall have the meanings indicated opposite each of them unless the context requires otherwise: United Arab Emirates (UAE). : State Ministry of Finance. : Ministry Minister of Finance. : Minister Ministries and other public bodies, institutions and Federal Government agencies that are considered part of the organisational and administrative structure of the State. : Federal Entities Amounts of money deducted from the Customer card in accordance with the percentage agreed upon with the Service Provider bank and approved by the Ministry of Finance for providing the e-Payment Service for government service fees. : Bank fees

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Cabinet Resolution of 2022 Concerning the Federal Government Revenue Collection System 2 The Bank contracted by the Federal Entity to provide the e- Collection Service. : Payment Service Provider The Agreement between the Federal Entity and the Bank to provide the e-Collection Service. : Agreement

Article (3) Minister Jurisdictions The Minister shall be responsible for the following: 1. Determine the final date for stopping the e-Dirham System. 2. Determine the date for transferring the mechanism for collecting Federal Entities’ revenues to commercial banks operating in the country and starting to operate it. 3. Amend the value of bank fees stated in the agreement concluded with the bank, in special and justified cases that may affect the competitiveness of the payment methods used. 4. Issue the necessary resolutions to implement this resolution. 5. Determine the effective date of the cancellation and suspension of the resolutions referred to in Article (5) of this resolution.

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Cabinet Resolution of 2022 Concerning the Federal Government Revenue Collection System 3

Article (4) General Provisions 1. The Concerned Entities linked to the e-Dirham System shall implement the provisions of this resolution, each in its own capacity, in coordination with the Ministry. 2. Federal Entities shall collect the full amount of the government service fees provided, regardless of the payment method used. 3. The Payment Service Provider shall collect a separate fee from the payer for any acceptance or processing costs in relation to the payment methods used, as set out in the agreement concluded between the Federal Entity and the bank approved for collection, at a rate of 0.68% of the transaction value. 4. The Payment Service Provider for Federal Entities shall not change or amend bank fees before obtaining the Ministry approval.