The UAE Ministry of Finance has announced the issuance of Cabinet Decision No. 74 of 2023, which establishes executive regulations for the new Tax Procedures Law, Federal Decree-Law No. 28 of 2022. The new law was issued on 30 September 2022 and is effective from 1 March 2023. Cabinet Decision No. 74 covers various matters, including record-keeping requirements, tax registration, deregistration, and amendment procedures, rules on legal representatives and tax agents, voluntary disclosures,…