In application of the provisions of this Law by Decree, the following words and phrases shall have the meanings assigned to each of them, unless the context otherwise requires:
State: The United Arab Emirates. 
Ministry: Ministry of Finance.
Minister: Minister of Finance.
Central Bank: Central Bank of the United Arab Emirates.
Governor: Governor of the Central Bank.
Committee: The National Committee for Anti-Money Laundering, Combating the Financing of Terrorism and Financing of Illegal Organisations.
Unit: Financial information unit.
Regulatory Body: Federal and local authorities authorised by legislations to control financial institutions, designated non-financial businesses and professions and virtual asset service providers, non-profit associations, or the competent authority to approve the practice of the activity or profession if the legislations do not determine the regulatory body.
Law Enforcement Bodies: Federal and local authorities, entrusted under their legislation in force, to carry out offences combating, investigating and evidence-gathering, including money laundering and financing of terrorism and financing of illegal organisations.
Relevant Authorities: Governmental bodies authorised to enforce any provision of this Law by Decree in the State.
Original Offence: Any action that forms a felony or misdemeanour under legislations applicable in the State, whether such action is committed inside or outside the State whenever it is penalised in both states. 
Money Laundering: Any of the actions specified in Clause (1) of Article (2) of this Law by Decree.
Financing of terrorism: Any of the actions specified in Articles (29 and 30) of the aforementioned Federal Law No. (7) of 2014.
Illegal Organisations: Organisations criminalised to be established or organisations that have a criminalised activity.
Financing of Illegal Organisations: Any material action or legal behaviour aimed at providing funds for an illegal organisation, one of its activities or one of its members.
Crime: Money laundering crime or original crimes relating to money laundering, financing of terrorism or financing of illegal organisations. 
Funds: Assets, whatever the method of acquisition, type and form, physical or intangible, movable or immovable, electronic, digital or encrypted, including national and foreign currency, documents or bonds of any form, including electronic or digital form that prove the ownership of such assets, or any related shares or equities; as well as economic resources, which are deemed assets of any type whatsoever, including natural resources and bank credits, cheques, pay orders, shares, securities, bonds, bills and letters of credit, in addition to any other benefits, profits or incomes received or generated from such assets and that can be used to obtain any finance, goods, or services.
Virtual Assets: A digital representation of the value that can be digitally traded or transferred, and can be used for payment or investment purposes, and otherwise as specified in the Executive Regulation of this Law by Decree.
Proceeds: Funds directly or indirectly generating from committing any felony or misdemeanour. This shall include profits, concessions, economic interests and any similar funds whether fully or partially transferred into other funds.
Instrumentalities: Anything used or intended to be used to commit a felony or misdemeanour.
Suspicious Transactions: Transactions relating to funds for which there are reasonable causes to suspect that such funds are collected by committing any felony or misdemeanour or it is relating to financing of terrorism or illegal organisations, whether such transactions had been executed or intended to be executed.
Freezing or seizure: Temporary ban on money transfer, movement, exchange or disposal in any form by an order issued by a competent authority.
Confiscation: Expropriation of private funds, proceeds or instrumentalities permanently by a judgment issued by a competent court.
Financial Institutions: Anyone who practises one or more financial activities or financial operations determined by the Executive Regulation of this Law by Decree for the interest of a customer or on his behalf.
Designated non-financial business and professions: Anyone who practises one or more commercial or professional businesses determined by the Executive Regulation of this Law by Decree.
Non-profit organisations: Any group of an organisation that is permanent for a specific or unspecific period of time and is composed of natural, legal persons or a legal arrangement that is non-profit and collects, receives, disburses funds for charitable, religious, cultural, educational, social or solidarity purposes or any other goodwill purposes.
Legal Arrangement: The relationship formed by virtue of a contract between two parties or more, including but not limited to trust funds or other similar arrangements.
Customer: Anyone who performs or is going to perform any of the actions determined by the Executive Regulations of this Law by Decree with one of the financial institutions, designated non-financial businesses or professions, virtual assets providers.
Beneficial Owner: The natural person who owns or exercises an ultimate actual control, either directly or indirectly, on the customer, or the natural person on behalf of whom transactions are run. The term also includes the natural person who exercises an ultimate actual control on a legal person or a legal arrangement, whether directly or through a chain of ownership, control, or other indirect means. 
Virtual asset service providers: Any natural or legal person who, as a business, practises one or more of the activities of virtual assets specified in the Executive Regulation of this Law by Decree, or the operations related thereto for the benefit of or on behalf of another natural or legal person.
Operation: Any disposal or usage of the funds or proceeds, including for example: depositing, withdrawing, transferring, selling, purchasing, exchanging, mortgaging and donating.
Registrar: The competent authority supervising the register of commercial names of different institutions registered in the State.
Due Diligence Measures: The process of identification or checking of the customer or the beneficial owner information, whether a natural person, a legal person or a legal arrangement, in addition to the nature of his work, purpose of work, structure of ownership and its control, for the purposes of this Law by Decree and its Executive Regulation.
Controlled Delivery: A way where the competent authority allows under its control the entrance of illegal or suspicious funds or proceeds of crimes to the lands of the State, their passage, transit or exiting the State in order to investigate a crime and determine the identity of the perpetrators.
Secret Operation: A way of investigation and examination by which a judicial officer assumes an identity other than his real one or perform a hidden or false role to obtain evidence or information relevant to the crime.

1. Any person who knows that funds are proceeded by an original offence and committed any of the following acts shall be deemed a money launderer:
    a. Transferring, moving or conducting any operation to conceal or disguise its illegal source.
   b. Concealing or disguising the fact of proceeds, their source, place, the way of disposition, their movement, ownership or relevant rights.
    c. Gaining, possessing or using the proceeds upon its delivery.
    d. Helping the perpetrator of the original offence to evade punishment.
2. A money laundering crime shall be deemed as a separate crime, and any penalty enforced against the perpetrator of the original offence shall not preclude punishment for a money laundering crime.
3. Conviction of the original offence shall not require proving the illegal source of proceeds.

Without prejudice to the provisions of Federal Law No. (3) of 1987 and Federal Law No. (7) of 2014:
1. A person shall be deemed to have committed a terrorism finance crime if he deliberately commits any of the following:
   a. Any of the actions stipulated in clause (1) of Article (2) of this Decree-Law, if he knows that all or part of the proceeds are owned by a terrorist or a terrorist organisation or prepared to finance a terrorist, a terrorist organization or an act of terrorism, even if this is not for the purpose of concealing or disguising its illegal source.
   b. If the person provides, collects , prepares or facilitates for a third party to obtain, for the purpose of using, such proceeds or knowing that such funds will be used totally or partially in committing an act of terrorism, or if he commits such actions for a terrorist organization or a terrorist knowing their true nature or their purpose.
2. A person shall be deemed to have committed the crime of financing an illegal organisation if he deliberately commits any of the following:
   a. Any of the actions stipulated in clause (1) of Article (2) of this Decree-Law, if he knows that all or part of the proceeds are owned by an illegal organisation or one of the members of such organization or that such funds are prepared for financing any of them, evef this is not for the purpose of concealing or disguising their illegal source.
   b. If the person provides, collects, prepares or facilitates for a third party to obtain, for the purpose of using, such proceeds or knowing that such funds will be used totally or partially for an illegal organization or for one of the members of such organization knowing their true nature or their purpose.

A legal person shall be criminally responsible for the crime if it is committed in its name or on its behalf on purpose. This shall be without prejudice to the personal penal responsibility of the committer of such crime and the administrative penalties stipulated by law.

1. The Governor or whomever is acting in his place may order to freeze the suspicious funds at the financial institutions for a period that does not exceed (7) seven working days pursuant to the rules and regulations determined by the Executive Regulations of this Decree-Law and shall be renewed by the public prosecutor or his delegate.
2. Public Prosecution or the competent court, as the case may be, may order to determine, follow or evaluate the suspicious funds, proceeds and instrumentalities, their equivalent value or to seize or freeze them if they are a result of the crime or related to a crime without any prior notice to their owner and to ban him from travelling until the end of the investigation or trial.
3. Public Prosecution or the competent court, as the case may be, may, as and when required, take the decisions that would prevent dealing or disposing of these funds, proceeds, instrumentalities, and take necessary measures to prevent any act intended to circumvent the orders of freezing or seizure issued in their regard, without prejudice to the rights of bona fide third party.
4. Decisions to freeze funds at the financial institutions licensed by the Central Bank shall be enforced only through the Central Bank.
5. Appeal against the decision of the Public prosecution of freezing or seizure of funds pursuant to the provisions of this article shall be filed with the competent court in whose jurisdiction the Public Prosecution issuing the decision is located. If the appeal is denied, no new appeal may be filed except after the lapse of three months from the date on which the appeal has been denied unless a serious reason occurs before the lapse of such period.
6. The appeal shall be filed through a report to be presented to the competent court and the president of the court shall schedule a hearing to consider the appeal; the appellant shall be notified of the date of such hearing. Public Prosecution shall submit a memo on its opinion about the appeal and the court shall adjudicate within not more than (14) fourteen working days from the date of submitting the appeal.
7. Public Prosecution and the competent court may appoint whom they consider suitable to manage the seized, frozen or confiscated funds, proceeds and instrumentalities and to permit their disposition or sale, even before a judgment is issued, if necessary. The price of the sale shall go to the treasury of the State if there is a final judgment of conviction. These funds shall be encumbered, within their value, with any rights legally determined to any bona fide party within its value.
8. The Executive Regulations of this Decree-Law shall determine the rules and controls to execute the provisions of this article.

1. Without prejudice to the provisions of Article (5) of this Law by Decree, no penal case shall be filed against the perpetrator of a money laundering, financing of terrorism or financing of illegal organisations crime unless by the Public Prosecutor or his deputy.
2. The Public Prosecutor or his deputy and the competent court, as the case may be, may issue a decision to take necessary procedures to protect intelligence information and ways of attainment thereof or to order the competent authorities to provide protection for witnesses, secret sources, the accused or other parties in the case, if there is a serious concern about their safety.

1. Public Prosecution may, of its own volition, or at the request of law enforcement authorities, when there are enough evidence of the occurrence of a crime, order to directly review the accounts, records and documents in the hands of third parties ; order to access the contents of the computer systems, IT devices, correspondence and mail packages; identify, track and seize funds; monitor accounts; ban from traveling and other procedures that help to discover the crime and its committers without prejudice to statutes in force in the State.
2. Law enforcement authorities may conduct undercover operations and other investigative techniques in addition to carrying out controlled delivery operations whenever this would help to discover the crime, its evidence or identify the source and destination of the funds, proceeds or instrumentalities of the crime and to arrest its committers without prejudice to statutes in force in the State.
3. Persons assigned by the law enforcement authorities to investigate a crime through an undercover operation or controlled delivery shall not be criminally accountable for any action that may constitute a punishable crime, unless that person instigated the commission of such action or exceeded the powers given to him.
4. Authorities concerned shall keep comprehensive statistics of suspicious transactions reports; crime-related investigations and judgments; frozen, seized and confiscated funds; requests of international cooperation and any other statistics relevant to the effectiveness and sufficiency of crime combating procedures.

Any person who brings into or takes out of the State any currencies, bearer negotiable instruments BNI, precious metals or stones shall disclose the same pursuant to the Disclosure Law issued by the Central Bank.

An independent "Financial Information Unit" shall be formed at the Central bank. Reports about suspicious transactions and information relevant to such transactions from all financial institutions, non-financial designated businesses and professions and virtual asset service providers shall be sent to this Unit, to be studied, analysed and referred automatically or upon request to the competent authorities. Said Unit shall:
1. Order the financial institutions, non-financial designated businesses and professions and virtual asset service providers to provide any information or additional documents relevant to reports and information the Unit has received, in addition to other information the Unit deems necessary to perform its tasks within the time and form determined by the Unit.
2. Exchange information with peer units in other states concerning the reports of suspicious transactions, any other information the Unit is entitled to acquire or reach, directly or indirectly, according to international agreements to which the State is a party, any understandings made between the Unit and other units to organise cooperation or the norm of reciprocity. The Unit may inform its peer units of the outcome of using the information presented and analyses conducted based on such information. Such information may not be used unless for the purposes of combating the crime and may not be disclosed to any other third party without the consent of the Unit.
3. Create a database or a private register for the information obtained by the Unit. The Unit shall protect this database through putting secured control rules over the information and its confidentiality, including the procedures of information processing, storing and referring and to ensure limited access to its installations, information and technology systems.
4. Assume any other competences determined by the Executive Regulation of this Law by Decree.

1. Public prosecution may request the opinion of the Unit concerning the reports coming thereto about money laundering and financing terrorism and illegal organizations.
2. Law enforcement agencies shall receive the reports of suspicious transactions sent thereto from the Unit and shall collect evidence about the same.
3. Law enforcement agencies may obtain the information they deem necessary for performing their mandates from the relevant bodies pursuant to the Executive Regulations of this Decree-Law.

Pursuant to the provisions of this Decree-Law, a Committee shall be established, headed by the Governor, called the “National Committee for Combating Money Laundering, Terrorism Financing and Financing of Illegal Organisations.” A resolution to form it shall be issued by the Cabinet based on a proposal from the Minister of Finance.

The Committee shall:
1. Set and develop a national strategy for anti-money laundering, propose relevant systems, procedures and policies in coordination with competent authorities and follow up on the execution thereof.
2. Determine and evaluate crime risks at the national level.
3. Coordinate with competent authorities and refer to sources of information in relevant international bodies to determine high risk states and states who have weaknesses in combating money laundering and financing terrorism, determine the necessary counter measures and other measures in line with the level of risks, and instruct the regulatory authorities to investigate the commitment of financial institutions, non-financial designated businesses and professions, virtual asset service providers and non-profit associations subject to its supervision concerning the application of such measures.
4. Facilitate information exchange and coordinate between authorities represented in the Committee.
5. Evaluate the effectiveness of the system of anti-money laundering, combating the financing of terrorism and financing of illegal organisations through collecting statistics and other relevant information from concerned authorities and analyse the same.
6. Represent the State in international events relevant to anti-money laundering and combating terrorism finance.
7. Propose the regulative by-law concerning the work of the Committee and present it to the Minister for approval.
8. Assume any other matters referred thereto by the concerned authorities of the State.

Pursuant to the provisions of this Decree-Law, a Committee called the “Supreme Committee for Supervising the National Strategy to Combat Money Laundering and Terrorism Financing” shall be established and shall be affiliated with the Presidency. A resolution shall be issued by the Cabinet regarding its formation and work law. This Committee shall exercise the following powers:
1. Review, monitor and assess the effectiveness of the strategies and procedures followed by the National Committee for Combating Money Laundering, Terrorism Financing and Financing of Illegal Organisations, and make recommendations and issue resolutions regarding them. 
2. Determine the requirements that must be followed and met by the National Committee and the Relevant Authorities in the course of performing their duties, issue appropriate resolutions regarding them, and supervise and monitor their implementation.
3. Coordinate with the Relevant Authorities and directing them to provide the necessary support to the National Committee to facilitate the performance and implementation of its tasks. 
4. Supervise the mutual assessment process of the State to measure its commitment to international standards for combating money laundering and terrorist financing, follow up on their implementation, and issue recommendations and resolutions regarding them. 
5. Propose draft laws related to the work and tasks of the Supreme Committee and the National Committee, propose amendments to relevant existing legislation, and submit them to the Cabinet.
6. Propose the financial allocations required for the federal agencies concerned with implementing the National Strategy to Combat Money Laundering and Terrorism Financing, and submit them to the Cabinet for approval based on the presentation of the Minister of Finance.
7. Any other powers and duties determined by the Cabinet.
The Cabinet may authorise the Chairman of the Supreme Committee to issue the Supreme Committee work system.

1. The National Committee for Anti-Money Laundering, Combating the Financing of Terrorism and Financing of Illegal Organisations. 
2. The General Secretariat shall be headed by a Secretary-General and a number of employees.
3. The Secretary-General shall be the Deputy Chairman of the National Committee and a member of the Supreme Committee stipulated in Article (12) bis (1) of this Decree-Law, and his appointment shall be issued by a resolution of the Cabinet.
4.  The General Secretariat regulations, organisational structure, definition of its powers, work system, and financial and administrative regulations shall be issued by a resolution of the Chairman of the Supreme Committee stipulated in Article (12) bis (1) of this Decree-Law, based on the proposal of the Chairman of the National Committee. The Chairman of the Supreme Committee may authorise the Chairman of the National Committee to issue all or some of these resolutions. In all cases, the Chairman of the National Committee may amend the Organisational structure of the General Secretariat below the level of departments.

Regulatory authorities shall, each within its jurisdiction, perform the tasks of supervision, monitoring and follow-up to ensure the commitment to provisions stipulated in this Law by Decree, its Executive Regulation, regulatory resolutions and any other relevant resolutions. Those authorities shall in particular:
1. Conduct a risk evaluation of the possible occurrence of the crime in financial institutions, non-financial designated businesses and professions, virtual asset activities, activities of virtual asset service providers and non-profitable associations.
2. Conduct supervision operations, office and field inspection in financial institutions, non-financial designated businesses and professions, virtual asset service providers and non-profitable associations.
3. Issue resolutions relevant to administrative sanctions subject to this Law by Decree and its Executive Regulation, in addition to the appeal mechanism, and keep statistics about the measures taken and penalties imposed.
4. Assume any other competences determined by the Executive Regulation of this Law by Decree.

1. Without prejudice to any administrative sanction stipulated by any other legislation, the Regulatory Authority may impose the following administrative penalties on financial institutions, non-financial designated businesses and professions, virtual asset service providers and non-profitable associations subject to its supervision upon the violation of any provision of this Law by Decree, its Executive Regulation, regulatory resolutions or any other relevant resolutions:
   a. A warning notice.
  b. An administrative fine not less than (50,000) fifty thousand AED and not exceeding (5,000,000) five million AED per violation.
  c. The violator shall be prevented from working in the sector relevant to the violation for the period determined by the Regulatory Authority.
  d. Restriction of the powers of the board members, members of the executive or supervisory management, managers or owners whose responsibility for the violation is proven, including the appointment of a temporary controller.
  e. Suspending the mangers, board members, members of the executive or supervisory management whose responsibility for the violation is proven for the period determined by the Regulatory Authority or ordering their replacement.
   f. Suspension or restriction of practising the activity or profession for the period determined by the Regulatory Authority.
   g. Cancellation of the licence.
2. With the exception of Paragraph (F) of clause (1) of this Article, the Regulatory Authority may, upon imposing administrative sanctions, issue an order requesting the presentation of regular reports about the measures taken to remedy the violation.In all cases, the Regulatory Authority is entitled to publish whatever administrative sanctions in different publication media.

Financial institutions, non-financial designated businesses and professions and virtual asset service providers shall, upon suspicion or when having plausible reasons to suspect the existence of money laundering or funds that are proceeds in whole or in part, or upon suspecting that such funds relate to the crime or will be used in the crime, regardless its value, promptly and directly inform the Unit. They shall provide the Unit with a detailed report including all details and information available about the operations and the relevant parties as well as any additional information required by the Unit without the excuse of confidentiality conditions. Excluded from the above: attorneys, the notary public and other persons of legal professions, legal independent auditors, if the information relevant to said operations had been collected in circumstances in which they are subject to professional confidentiality.
The Executive Regulation of this Law by Decree shall determine the rules, controls and cases of commitment to reporting suspicious transactions.

1. Financial institutions and designated non-financial businesses and professions DNFBPs shall:
   a. Continuously identify, evaluate, document and update crime risks in their field of work through the multiple aspects of risk set forth by the Executive Regulations of this Decree-law and shall keep an identification and evaluation study of risk and the relevant information to present it to the regulatory authority upon request.
   b. Take all due diligence procedures and measures, determining their scope based on the multiple aspects of risks, taking in consideration the results of the National Risk Assessment. They shall keep the information acquired through implementing these measures. The Executive Regulations of this Decree-law shall determine the cases on which these procedures and measures shall be applied in addition to the conditions of postponing the completion of the customer's or the beneficial owner's identity verification.
   c. Not open accounts or conduct any financial or commercial transactions in an anonymous name, a pseudonym, an alias, or a name formed of numbers, or to keep such accounts and provide any services thereto.
   d. Set forth policies, controls and internal procedures approved by the top management to enable such entities to manage and limit the identified risks, and to review and continuously update them and to apply the same to all branches and affiliates in which they own the majority of shares. The Executive Regulations of this Decree-law shall determine what these policies, controls and procedures shall include.
  e. Immediately apply the decisions issued by the competent authority in the State concerning the application of the resolutions issued by the UN Security Council under Chapter Seven of the UN Charter on preventing, suppressing terrorism and its financing in addition to countering the proliferation of weapons of mass destruction and its financing among other relevant resolutions.
  f. Keep all records, books, documents and data of all transactions, local or international, and make them immediately available to the competent authority upon request, as determined by the Executive Regulations of this Decree-Law.
   g. Any other obligations determined by the Executive Regulations of this Decree-Law.
2.For the purposes of this Decree-Law, the Executive Regulations shall regulate the following:
   a. The obligations of Non-profit associations.
   b. The keeping of all information and registers by the Registrar, as well as making them available upon request and taking all the procedures required to make them available to the public.
   c. The keeping of information and records by the legal person and the legal arrangement and the provision of thereof upon request. .

1. It is prohibited for any natural or legal person to practise the activities of virtual asset service providers or any of the financial activities without a licence, entry or registration, as the case may be, from the competent regulatory authorities.
2. For the purposes of this Law by Decree, the Executive Regulation shall regulate the obligations of virtual asset service providers.

The information obtained in connection with a suspicious transaction, or a crime stipulated in this Law by Decree shall be considered confidential and cannot be disclosed except to the extent necessary for its use in investigations, lawsuits or cases related to violation of the provisions of this Law by Decree.

1. Competent judicial authority, based on the request of a judicial authority in another country with which the Country has a valid treaty, or under a reciprocity condition concerning the actions punishable by the statutes in force in the State, may provide judicial assistance in investigations, trials or procedures related to the crime. The competent judicial authority may order the following:
   a. Designate, freeze, seize or confiscate the funds, proceeds or other instrumentalities resulting from the crime used or intended to be used in such crime, or any other procedures that can be applied subject to the statutes in force in the State including the submission of the records kept by financial institutions, designated non-financial businesses and professions DNFBPs or non-profit associations; searching persons and buildings; taking witness statements; obtaining evidence; and using investigation techniques such as undercover operations, communications interception, data and electronic information collection and controlled delivery.
   b. Extradite and receive the persons and handover and retrieve the items related to the crime urgently subject to the statutes in force in the State.
2. Competent authorities shall exchange the information relevant to the crime in with foreign counterparts in a speedy manner and perform the requests received from any competent body in a foreign State with which a valid treaty exists or under a reciprocity condition. The competent authorities may collect the requested information from the relevant agencies and take the necessary measures to protect the confidentiality of such information and ensure its use only for the purpose for which it was requested or provided subject to statutes in force in the State.

1. The concerned authorities shall give priority to requests of international cooperation relevant to the provisions of this Law by Decree and shall execute such requests urgently and take all effective procedures to keep the confidentiality of information received.
2. Within the scope of the enforcement of provisions of this Law by Decree, an international cooperation request shall not be refused based on any of the following:
   a. The crime implies financial or tax matters.
   b. The crime is political or relevant to politics.
  c. Confidentiality provisions obligatory to financial institutions and designated non-financial businesses and professions without prejudice to legislations applicable in the State.
  d. The request is connected to a crime under investigation or a judicial pursuit in the State unless the request hinders such investigations or pursuit.
  e. Any other cases determined by the Executive Regulation of this Law by Decree.
3. The Executive Regulation of this Law by Decree shall determine the rules, controls and procedures regulating international cooperation.

Any court judgment or order stipulating the confiscation of funds, proceeds or instrumentalities relating to money laundering, financing terrorism or financing illegal organizations issued by a competent court or judicial authority in another State with which the State has approved ratified treaty may be recognised.

Punishments stipulated in this Decree-Law shall not prejudice any more severe punishment stipulated by any other law.

1. A penalty of imprisonment for a period not exceeding ten (10) years and/or a fine not less than (100,000) one hundred thousand AED and not exceeding (5,000,000) five million AED shall be imposed on anyone who commits any of the crimes set forth under Clause (1) of Article (2) of this Law by Decree.
2. The penalty shall be temporary imprisonment and/or a fine not less than (300,000) three hundred thousand AED and not exceeding (10,000,000) ten million AED if the perpetrator commits a money laundering crime in any of the following cases:
   a. If he has used his power or authority given thereto under his job or professional activity.
   b. If he commits the crime through a non-profitable association.
   c. If he commits the crime through an organised criminal group.
   d.    Repetition.
3. Whoever has attempted to commit a money laundering crime shall be punished by the full penalty imposed for it by law.
4. A penalty of life imprisonment or temporary imprisonment for a period not less than ten (10) years and a fine not less than three hundred thousand (300,000) AED and not exceeding ten million (10,000,000) AED shall be imposed on anyone who uses the proceeds in financing terrorism.
5. A penalty of temporary imprisonment and a fine not less than three hundred thousand (300,000) AED and not exceeding ten million (10,000,000) AED shall be imposed on anyone who uses the proceeds in financing illegal organisations.
6. The court may, upon a request by the Public Prosecutor or his deputy or of its own accord, alleviate or exempt from the penalty imposed on the perpetrators who provide the judicial or administrative authorities information relating to any of the crimes penalised by this Article whenever this leads to revealing the crime or perpetrators, providing evidence or to seizing the proceeds thereof.

1. A fine no less than (500,000) five hundred AED and not exceeding (50,000,000) fifty million AED shall be imposed on any legal person whose any of his representatives, directors, or agents have committed, for it or under its name, any of the crimes stipulated in this Law by Decree.

2. The court shall rule, upon the conviction of the legal person in financing terrorism or financing illegal organisations, to liquidate and close the office where the legal person practises its activity.

3. The court may, in the event of convicting a legal person of any of the crimes stipulated in Clause (1) of Article (2), or Article (8) of this Law by Decree, order to prevent it from practising its activity for a specified period, or cancel the licence, entry or registration to practise its activity.

4. The court may, upon the conviction, order to publish the summary of the judgment in the appropriate method and at the cost of the convicted.

Whoever wilfully or due to gross negligence violates the provisions of Article (15) of this Decree-law shall be sentenced to prison and/or to pay a fine that is not less than (100,000) one hundred thousand dirhams and not more than (1,000,000) one million dirhams.

A penalty of imprisonment for a period not less than one year and/or a fine not less than one hundred thousand (100,000) AED and not exceeding five hundred thousand (500,000) AED, shall be imposed on anyone who informs or warns a person, or disclose information under reviewing concerning suspicious operations or that competent authorities investigate such operations or any relevant information in violation of the provisions of Article (17) of this Law by Decree.

A penalty of imprisonment for a period not less than three (3) months and/or a fine not less than fifty thousand (50,000) AED shall be imposed on anyone who possesses, conceals or conducts any money transaction when there is sufficient evidence or presumption of the illegality of its source. Upon conviction, the court shall rule for confiscation in accordance with the provisions of Article (26) of this Law by Decree.

1. In the event of proving the committing of a crime, the court shall order to confiscate the following:
   a. Funds of the crime, proceeds of the crime and the instrumentalities
   b. Any funds owned by the perpetrator that are equivalent to the funds and proceeds of the crime stipulated in Paragraph (A) of this Clause if such funds and proceeds are difficult to be found. If it is not possible to rule for the confiscation of funds, proceeds or instrumentalities because of the failure to seize them or because they are related to the rights of bona fide third parties, the court shall rule a fine equivalent to its value at the time of the crime.
2. Confiscation shall be made whether the funds, proceeds, instrumentalities are in the possession or ownership of the perpetrator or another party, without prejudice to the rights of bona fide third parties.
3. The fact that the perpetrator is unknown, his criminal responsibility is ceased, or the criminal case has expired in a crime punishable by virtue of the provisions of this Law by Decree does not preclude the competent court from ruling, of its own accord or at the request of the Public Prosecution, as the case may be, to confiscate the seized funds, proceeds and instrumentalities if it is proven that they are related to it.
4. Without prejudice to the rights of a bona fide third party, any contract or disposal where both or one of its parties has known or should have known that the purpose of the contract or disposal is to affect the capacity of the competent authorities to seize, freeze or confiscate and execute such funds.

A penalty of imprisonment for a period not less than six (6) months and/or a fine not less than two hundred thousand (200,000) AED and not exceeding five million (5,000,000) AED shall be imposed on anyone who violates the provisions of Article (16) BIS of this Law by Decree.

No penal, civil or administrative responsibility shall be borne by supervisory authorities, the Unit, law enforcement agencies and financial institutions and designated non-financial businesses and professions DNFBPs, their Boards of Directors of such agencies, employees and duly authorized representatives due to providing any information required or exceeding any restriction imposed by a legislative, contractual or administrative provision to ensure the confidentiality of information, unless the reporting is proved to be malicious and for the purpose of harming a third party.

A penalty of imprisonment for a period not less than one year and not exceeding seven (7) years and/or a fine not less than fifty thousand (50,000) AED and not exceeding five million (5,000,000) AED shall be imposed on anyone who violates the instructions issued by the concerned authority in the State regarding the implementation of the resolutions issued by the United Nations Security Council under Chapter VII of the UN Charter regarding the prevention and suppression of terrorism and its financing, and the prevention, suppression and halting of the proliferation of weapons of mass destruction and its financing, and other relevant resolutions.

1. If a foreigner is convicted of imprisonment in cases related to the crime of money laundering and any of the felonies stated in this Law by Decree, he shall be repatriated from the State.
2. Without prejudice to the provisions of Clause (2) of this Article, if a foreigner is convicted of imprisonment in cases related to other misdemeanour provisions stipulated in this Law by Decree, the court may order to repatriate him from the State or rules to expatriate him instead of imprisonment.
3. The penal claim shall not lapse by limitation in crimes of money laundering, financing terrorism or financing illegal organisations. The ruled penalty shall not be abated and relevant civil cases connecting to such crimes shall not be lapsed by limitation.
4. Provisions of this Law by Decree shall not prejudice to the provisions of the aforementioned Federal Law No. (7) of 2014.
5. The crime of financing illegal organisations shall be considered, if the purpose is to harm the security or interests of the State, as well as the crime of financing terrorism, crimes affecting interior and external security of the State.

Whoever deliberately refrained from disclosing or abstained from providing additional information upon request or deliberately concealed information that should have been disclosed or deliberately provided incorrect information in violation of Article (8) of this Decree-Law, shall be sentenced to prison and/or to pay a fine, and the court may, upon conviction, confiscate the funds found without prejudice to the rights of bona fidethird parties.

Whoever violates any provision of this Decree-Law shall be sentenced to prison or to pay a fine that is not more than (100,000) one hundred thousand dirhams and not less than (10,000) ten thousand dirhams.

Employees, who are assigned by a resolution issued by the Minister of Justice in coordination with the Governor, shall have the capacity of judicial officers to establish the actions occurring in violation to the provisions of this Decree-Law or its Executive Regulations or the resolutions issued in thereunder.

The Cabinet shall, upon the proposition of the Minister, issue the Executive regulations of this Decree-Law.

1. Any provision contrary to or inconsistent with the provisions of this Decree-Law shall be repealed.
2. Federal Law No. 4 of 2002 Concerning Combating Money Laundering and Terrorism Financing Crimes shall be repealed.

This decree-Law shall be published in the official Gazette and shall come into force one month after its date of publication.