In the application of this resolution, the following words and expressions shall have the meanings ascribed thereto respectively, unless the context indicates otherwise:
State: The United Arab Emirates
Minister: Minister of Finance
Authority: Federal Tax Authority
Tax Residency Certificate: A certificate issued by the Authority upon application submitted thereto by any person to enable the applicant to benefit from Double Taxation Agreements to which the State is a Party
Commercial Activities Certificates: A certificate issued by the Authority upon application submitted thereto by any person to recover the Value Added Tax imposed thereon in various countries regardless of whether or not there is a double taxation agreement in place.

The fees assigned to each service provided by the Authority as shown in the table attached hereto shall be collected.

The Cabinet shall be competent to make any changes to the fees mentioned in this decision, whether by addition, removal or adjustment.

The Minister shall issue the resolutions required for implementing the provisions hereof.

Any provision contradicting or conflicting with the provisions of this resolution shall be repealed, so shall the following resolutions:
1. Cabinet Resolution No. (16) of 2016 Concerning the Tax Residency Certificate and the Value Added Tax Certificates Fees, as amended; and
2. Cabinet Resolution No. (39) of 2017 Concerning the Fees of the Services Provided by the Federal Tax Authority.

This resolution shall be published in the Official Gazette and shall enter into force within thirty days from the date of the publication thereof.