Article 1 – Objectives of this Decree-Law
The definitions of the Federal-Decree Law No. (28) of 2022 referred to above shall apply to this Decision, and the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires:
- Decree-Law
- Federal Decree-Law No. (28) of 2022 on Tax Procedures.
- Premises
- The place of Business of the Person subject to Tax Audit, any other place in which it conducts his Business, or where it stores goods or records.
- Assets
- Tangible and intangible assets, including equipment, machinery, goods, and others, which the Authority considers to be owned, leased, or used in connection with the conduct of Business by any Person.