In the implementation of the provisions of this Decree, the following words and phrases shall have the meaning ascribed thereto, unless the context stipulates otherwise:

State: The United Arab Emirates State.

Federal Government: The government of the State.

Emirates Governments: The local government in each Emirate.

Ministry: The Ministry of Finance.

Authority: Federal Tax Authority.

Board: The Authority's board of directors.

Chairman: Chairman of the board of directors.

Director General: The Authority' Director General.

Relevant Entities: The federal and local entities concerned with combating tax evasion in the State.

Taxpayer: Any person who pays Federal Taxes.

Federal Taxes: Taxes imposed by virtue of a federal law.

Tax Law: Any federal law by virtue of which a Federal Tax is imposed.

Related Fines: Fines related to the Federal Tax.

Tax Procedures: Procedures of managing, collecting and implementing the Federal Tax and the Related Fines.

Authority's Costs: All operational and constituent expenses.

Tax Evasion: The use of illegitimate methods by a person in order not to pay a due tax, or the use of illegitimate methods to unrightfully redeem a tax.

Double Taxation: The case in which the tax is imposed several times on the same taxpayer and the same income