Any provisions that violates or contradicts the provisions of this Decree-law shall be repealed.

1. With exception to the provisions of the first paragraph of Article 62 of Federal Law No. 23 of 1991 on Regulating the Legal Profession, the Authority shall be competent to represent itself before local and federal judicial powers, and before committees for settling tax disputes, as well as before arbitration panels in the State, or before any other authority or committee with a judicial competency, whether the Authority is a plaintiff or a defendant. In order to achieve this, the Authority may submit claims, petitions, appeals, raise a defence, and in general, anything that is required to initiate lawsuits and appeals before such entities.

2. It shall be permitted for the Authority to delegate the competent department in the Ministry of Justice, or the legal consultants and experts working therein, to act on its behalf on condition they are recorded in the schedule of non-practising lawyers. In addition, it shall be permitted for the Authority to entrust lawyers to initiate the courses of action mentioned in Clause 1 of this Article, provided that the lawyer has been accepted to act as a counsel before the judicial body where they have begun proceedings.

The Authority's employees shall be subject to the provisions of the HR regulations of the independent federal entities until the Authority's HR system is issued.

An independent and certified auditor shall audit Authority's accounts, in accordance with the accounting principles approved in the State. The auditor shall submit to the Board a report within a period that does not exceed three months as of the end date of the fiscal year. However, the final account shall be submitted to the Cabinet as per the effective rules and legal provisions. The auditor may not combine his work with any other work in the Authority.

Without prejudice to Articles (13), (14), (15) and (16) of this Decree-law, the Authority shall distribute the proceeds of the Federal Taxes and Related Fines to the federal government and the Emirates governments, in accordance with a resolution of the Cabinet.

Before effecting any sharing or distribution of the Federal Taxes and Related Fines collected by the Authority, the following shall be carried out:

1. Deducting the funds seized for the purpose of redemption, as per Article (14) of this Decree-law.

2. Deducting the funds listed in Clause (2) of Article (12) of this Decree-law.

3. Paying the funds that were collected as per Clause (3) of Article (12) of this Decree-law.

4. Paying the costs that the federal government incurred to establish the Authority before the issuance of this Decree-law.

1. Each tax law shall determine whether the proceeds of the Federal Taxes and Related Fines resulting from that law are subject to sharing between the federal government and the Emirates governments.

2. The mechanism for sharing the Federal Taxes and Related Fines and the dates for the distribution thereof shall be determined based on a resolution issued by the Cabinet, as per the Minister's recommendation and in agreement with the federal government and the Emirates governments.

The Authority may, on the basis of a decision issued by the Board, seize funds from the proceeds of the Federal Taxes and Related Fines for the purpose of redemption.

The seized funds shall be deposited in an independent account opened for each type of the Federal Taxes. The mechanism for redeeming such funds shall be determined in accordance with the tax laws.

The proceeds of the Federal Taxes and Related Fines collected by the Authority shall be deposited in independent special accounts opened for each type of the Federal Taxes, in order to be distributed to the federal government and the Emirates governments as per the laws issued in this respect.

The Authority's financial resources shall constitute the following:

1. Revenues levied by the Authority for the services it provides, apart from revenues of federal taxes and related fines.

2. Amounts deducted from the revenues of federal taxes and related fines which are allocated to settle the Authority's expenses subject to the approved budget in accordance with Clause 8 of Article 9 of this Decree by Law.

3. Loans the Authority receives from the Federal Government to settle the Authority's expenses subject to a Cabinet resolution and based on the Minister's recommendation. The Authority shall commit to returning these loans within a period to be stipulated by a resolution of the Cabinet, whilst taking into consideration Article 16 of this Decree by Law.

4. Donations, subsidies, grants and bequests which the Board resolves to accept and which are consistent with the competencies of the Authority.

5. Returns of bank deposits from administering the revenues of federal taxes and related fines accrued during the fiscal year.