This section constitutes the official preamble to the UAE Tax Procedures Federal Decree-Law No. 28 of 2022. It establishes the law's authority, noting its issuance by the President of the UAE following a presentation by the Minister of Finance and Cabinet approval. The legal foundation is anchored in a comprehensive review of the UAE Constitution and numerous preceding federal laws. These referenced statutes cover civil and commercial transactions, criminal procedures, bankruptcy, and the establishment of the Federal Tax Authority (FTA), alongside the primary tax laws for VAT, Excise Tax, and Corporate Tax, providing a robust legislative context.