Law No. (3) of 2023 On Controlling Trading Public Health Pest Control Pesticides We, SAUD BIN SAQR BIN MUHAMED Al QASSIMI Ruler of Ras Al Khaimah -After perusal of Constitution; -Federal Decree-Law No. (37) of 2021 on Commercial Registry, -Federal Law No. (41) of 1992 on Agricultural Pesticides, and laws amending them; -Federal Law No. (24) of 1999 on Protection and Development of Environment, and laws amending them; -Federal Law No. (10) of 2020 on Pesticides, -Federal Law No. (13) of 2020 on Public Health; -Law of Ras Al Khaimah Municipality, as amended; -Law No. (7) of 2012 on Establishing Executive Council of Ras Al Khaimah Emirate; -Law No. (3) of 2017 on Establishing Public Services Department; -Law No. (9) of 2019 on Public Hygiene in Ras Al Khaimah Emirate; and -Upon the approval of Executive Council, Have promulgated the following law: Article (1) The following words and phrases shall have the meanings assigned hereto unless otherwise required by context: UAE: United Arab Emirates. Emirate: Ras Al Khaimah Emirate. Department: Ras Al Khaimah Municipality Department. Director-General: Director-General of the Department. Administration: Public Health Administration in the Department. Section: Health and Environment Control Division of the Administration. Competent Authority: Authority competent for issuing trade license in the Emirate. Activity: The activity of trading public health pest control pesticides. Establishments: Companies, or establishments licensed to practice the activity of trading pesticides or public health pest control. Pesticides: Materials used in public health pest control. Public Health Pests: Diseases-Vectors; including insects, spiders, parasites and animals causing directly or indirectly health damages, anxiety or inconvenience to human being; excluding agricultural pests. Service: The service of Public Health Pest Control and trading in pesticides thereof. Article (2) Provisions of this Law shall apply to all establishments in the Emirate including Ras Al Khaimah Economic Free Zones. However, Executive Council may, upon a request by the Department, exclude certain authorities from provisions thereof. Article (3) A registry to enter establishments shall be created in the Section. However, any person may practice trading pesticides, public health pest control, or any activities related thereto only after being entered in this registry. By a resolution from Director-General, registry form, details, data, procedures of entry therein and certificates to be issued therefrom shall be determined. Article (4) Establishments shall be categorized as follows: 1.1st category, 2.2nd category, and 3.Special category. Director-General shall, in coordination with competent authority, develop a system to categorize establishments including their types and legal forms. Article (5) Section shall undertake the following: 1.Entry of establishments in Registry dedicated for that. 2.Approval of new specialties and branches in the pest control field. 3.Decide on temporary suspension applications submitted by owners of establishment. 4.Periodic inspection on establishments to follow-up continuity of meeting conditions of their registration. 5.Investigation on violations made by establishments practicing the activity. 6.Preparation of tests for technical cadre in order to practice activity. 7.Any other duties or terms of reference entrusted to the Section under assignment from Director-General. Article (6) No body, practicing the activity of trading pesticides or public health pest control, shall be an employee with Public Health Administration, and Director-General may, in coordination with competent authority, add any other conditions. Article (7) Upon payment of a cash security deposit to be determined under a resolution from Director-General, Section shall issue initial registration certificate for the establishment which empowers the same to complete licensing procedures before competent authority. The establishment may not initiate practicing the activity under this certificate. Article (8) Validity of initial registration certificate shall be six months. However, the same may be renewed only for two consecutive times; each of which is three months. Establishment may apply for cancelation of initial registration before its expiry and refund the cash security deposit. However, if the Certificate expires without being renewed nor completing licensing procedures, registration shall be void and the right to refund deposit amount shall be abated and the same shall devolve upon Public Treasury. Article (9) Registration procedures shall be completed after issuance of trade license and meeting required registration conditions. Therefore, registration term shall be two years which may be renewed for other term or terms. Article (10) If registration of establishment is rejected in accordance with required categorization for non-meeting its conditions, Administration may register the same at the category with conditions met thereby, in coordination with the competent authority. Article (11) Service providers shall be approved and entered in the registry by the Section, as per specialty, years of experience and successfully pass technical cadre test before registration. During the term of registration, other supervisors and technicians may join the establishment after being entered in Registry. Article (12) Without prejudice to provisions of Practicing Economic Activities Law, establishments licensed outside the Emirate are entitled to practice their activities in the Emirate for specific term after obtaining approval from the Department and conditions to grant such approval and fees accrued therefor shall be determined by Director-General. Article (13) Establishment shall abide by provisions and controls of transporting, utilizing, storing and disposing pesticides of public health pest control as set out in ministerial resolutions promulgated in this regard. Article (14) Subject to conditions of trade license cancelation, establishment desiring to cease practice of the activity shall apply to Administration for cancelation of its registration after meeting requirements of cancelation. Upon verifying that no liabilities arising from practice of activity are accrued, a resolution by Administration shall be issued to cancel registration within thirty days from date of application submission thereto. Article (15) The Establishment shall be, in respect to its business prior to registration cancellation, subject to Administration’s authority and control for one year subsequent to this cancellation. Article (16) Establishment may be disposed pursuant to conditions and procedures placed by the Department in coordination with competent authority. However, if ownership of establishment has been transferred by inheritance or will, new owners should choose whoever meets conditions placed by Administration to represent them before the same and his name shall be inserted in registry and trade license in this capacity. Article (17) No establishment shall use or trade pesticides which are non-registered inside the State, banned or expired. Article (18) All individuals working in the field of advertisement, media or printing publications are prohibited from receiving applications submitted by establishments practicing trading of pesticides or public health pest control activity for the purpose of publishing or printing advertisements except after ensuring that establishment benefiting from the service had obtained official permit from Administration along with maintaining a copy thereof. Article (19) Any establishment, excluding Government institutions working in the field of public health pest control, which desires to work in the field of training and qualifying staff to work in trading pesticides of public health pest control, must obtain necessary approvals from Administration. Article (20) The Section is entitled to cancel registration in any of the following cases: 1.Registration is made based on false or forged data. 2.Serious professional errors had been committed by the establishment. 3.Liquidation of establishment under agreement made by partners or under an executable judgment. Re-registration may be made only under new procedures. Article (21) Resolutions passed on registration denial or deregistration of establishments may be grieved before Director-General and such grievance must be decided on within two weeks as of the date of submission thereof. However, if the same is rejected, the rejection decision should be reasoned. Article (22) Establishments existing before application of this Law shall regulate their status pursuant to its provisions within no more than three months of its enforcement date provided that an amount of three thousand dirhams shall be deposited. However, such amount shall be confiscated in case of expiry of term specified without rectifying the status of establishment and Director-General shall be entitled to extend this term for other similar term. Article (23) Staff of the Section who are nominated under a resolution passed by Attorney-General shall be authorized to have the capacity of Law officers on substantiating works committed in violation to provisions of this Law. Article (24) Without prejudice to any severer penalty stipulated in any other law, Administration shall apply any of the following measures: 1.Issue written notice to violating establishment. 2.Close the establishment totally or partially or suspend practice of its activity. 3.Publish the names of violating establishments and penalties rendered against them. Administration shall be entitled to terminate measures in case the establishment remedies and removes causes of violation and pays penalties. In the event of rendering judgment of closure penalty, Public Prosecution may open the establishment whenever it turned out that causes of violation have been removed pursuant to a letter issued by the Department. Article (25) Upon proposal from the Department, Executive Council shall promulgate executive regulation of this Law and schedule of fees and violations and penalties resulting from violating its provisions. Proceeds of these fees and penalties shall devolve upon treasury of the Department. Article (26) If violating establishment fails to initiate execution of final judgment or rendered administrative resolution of penalty within fifteen days of being notified of the same, services provided thereto may be suspended until execution is made. Article (27) Vehicles seized during commitment of any violation stipulated in this Law shall be subject to provisions of Law No. 4 of 2019 on Impounding, Maintaining and Dispose of Vehicles. A resolution from Director-General on impounding and maintaining the same in vehicles complex of General Resources Authority shall be issued. Vehicle shall be deemed abandoned one-month after notifying its owner of impounding or removal of causes thereof. Article (28) Machinery seized in warehouses of Department shall be impounded after preparing a detailed technical report thereon. The Department shall notify their owners and other rights holders thereon of impounding via means approved thereby. Article (29) Director-General shall constitute a committee to sell confiscated machinery and equipment and executive regulation shall regulate its membership and mechanism of its work. Article (30) If owner of confiscated items does not request receiving the same within three months of the date of its impounding, Committee, stipulated in Article (29) of this Law, shall sell the same in public auction whether by itself or through licensed public auction corporates after rendering an order on petition of the same from the competent judge. Report of holding the auction shall be deemed an ownership transfer deed, free from any financial liabilities incurred for third parties. Before sale is completed and after payment of penalties stipulated, owner of impounded items may redeem them. Article (31) The Department shall deposit proceeds of selling machinery in a special account with Government of Ras Al Khaimah after deducting all expenses, charges, and penalties resulted from its impounding process. If the price collected from sale fails to cover dues of Department, the difference shall be paid by its owner. Article (32) Stakeholders’ right to claim the price of sale shall be abated by lapsing of five years after the date of depositing the same in the special account and it shall devolve upon the account of Public Treasury. Article (33) By a resolution from Director-General, a committee shall be formed to consider complaints and grievances related to violations arising from application of this Law provisions and resolution shall determine procedures before the same. Article (34) Grievance may be made within ten days from the date of seizure report, if violator is present or from the date of notifying him of the violation on the form prepared for that if violator is absent. Therefore, grievance shall entail suspending collection of penalty and ancillary penalties until a decision thereon is rendered. Article (35) Committee shall present its recommendations on grievance to Director-General to decide thereon. At all cases, violator may apply to refer papers to public Prosecution. Department shall be entitled to reconcile with violator in consideration of half of the stipulated penalty after removing causes of violation. Article (36) Director-General shall issue resolutions necessary to execute provisions of this Law. Article (37) In order to apply provisions of this Law and resolutions issued thereby, Department shall be entitled to seek the assistance of government departments and public authorities and institutions including relevant authorities. Article (38) Any other provision in contrary to provisions of this Law shall be cancelled. Article (39) This law shall come into force as of date of its issuance and be published in Official Gazette. SAUD BIN SAQR BIN MUHAMED Al QASIMI Ruler of Ras Al Khaimah Issued by us on this day 21st of Sha’ban, 1444 A.H. Corresponding to 13th of March 2023 A.D.

Emiri Decree No. ( 10 ) of 2024 On Al Jazira Aviation Club We, Saud Bin Saqr Bin Mohammad Al Qasimi, Ruler of Ras Al Khaimah. Having perused Emiri Decree No. 6/98 dated 4th May 1998 on the Establishment of Al Jazira Aviation Club (“Aviation Club”); and for the public Interest, resolved as follows: Article 1 The legal form of Al Jazira Aviation Club is hereby modified and changed into a limited liability company (“the Company”) effective from the issue date of the trade license and registration at the Ras Al Khaimah Department of Economic Development. Article 2 ‏The Company shall be wholly and fully 100% owned by RAK Transport and logistics Holding LLC , and the Company will continue to operate as an entity with the primary social purpose of providing and promoting aviation education, boosting aerial adventure activities amongst the community and to also develop sports tourism for the larger economic benefit of the country, accordinglly , the company shall to the maximum extent required, use its income and assets in the primary purpose of its existence Article 3 All assets and movables owned by Al Jazira Aviation Club shall vest in the Company. The Company shall be the legal and factual successor of the Club with regard to all rights and liabilities. Article 4 All employees and workers of the Aviation Club shall remain unchanged with regard to their job descriptions, salaries, rights and privileges. Article 5 Memorandum and articles of association of the Company shall be drafted in conformity with the Federal Law No (32) of 2021 concerning Commercial Companies, as amended. Article 6 Modification of the legal form of the Aviation Club shall be published in one of the local daily newspapers issued in Arabic. Article 7 Debtors and right holders of the Aviation Club shall have the right to challenge the modification decision by submitting a written objection (including the reasons of objection) at the office of the Aviation Club within seven days from the date of publishing the same. Article 8 The objection shall be decided on either by settlement or rejection within 30 days from the date it is submitted to the Aviation Club management. Article 9 If the objection is not decided on within 30 days, the objecting party shall then have the right to resort to the competent court in the emirate of Ras Al Khaimah. Article 10 The modification process shall be suspended until any such objection(s) (if any) (which objection(s) shall be submitted during the legal period mentioned above in Article 7) is decided on either by the Aviation Club management or the competent court. Article 11 If the modification decision is not challenged within the period referred to in Article 7 above, the modification process shall be completed in accordance with the provisions hereof. Article 12 Any previous decrees or resolutions in contradiction herewith shall be deemed void and superseded. Article 13 This Decree shall take effect as of its issue date and shall be published in the official gazette. Saud Bin Saqr Bin Mohammad Al Qasimi Ruler of Ras Al Khaimah Issued on 16th Ramadan of 1445 H. Corresponding to 28th March of 2024AD.

Law No. (2) of 2021 on Land Use Change & Planning Requirements and Permitted Use for Buildings We, SAUD BIN SAQR BIN MUHAMED Al QASSIMI, Ruler of Ras Al Khaimah, - After perusal of Constitution; - And Law of Ras Al Khaimah Municipality of 1981, as amended; - And Law No. (2) of 2007 on Establishing Environment Protection and Development Authority in Ras Al Khaimah (EPDA RAK), as amended; - And Law No. (6) of 2008 on Regulating Real Estates Offices in emirate of Ras Al Khaimah; - And Law No. (1) of 2009 on Regulating Buildings in emirate of Ras Al Khaimah; - And Law No. (7) of 2012 on Establishing Executive Council in emirate of Ras Al Khaimah; - And Law No. (8) of 2016 on Regulating Practicing Economic Activities in emirate of Ras Al Khaimah, as amended; - And Law No. (2) of 2017 on Establishing Ras Al Khaimah Economic Zones and Supervising Authority thereof; - And Law No. (3) of 2017 on Establishing Public Services Department, as amended; - And Law No. (8) of 2019 on Regulating the Profession of Construction; - And Law No. (10) of 2019 on Regulating the Profession of Engineering Consultancy; - And after the approval of Executive Council, have promulgated the following law: Article (1) The following words and phrases shall have the meanings assigned hereto unless otherwise required by context: Department: Ras Al Khaimah Municipality Department. Authority: Administrative Authority upon which consideration for real estates improvement shall be devolved. Director General: Director General of the Department. Sector: Sector of Technical Affairs at the Department. Lands Classifications: Approved sorting or use of lands permitted by Department, including residential, commercial, agricultural, industrial, investment residential, commercial residential, governmental or any other use determined by Department. Conditional Uses: Types of lands uses and buildings occupancies authorized to be executed or practiced within definite conditions as they are not originally compatible with the permitted use in an area. Planning Requirements: A set of requirements under which percentage of construction, heights, required car parking and other services shall be determined and they are issued by a resolution from the Director General and based on proposal of the Sector. Grievance Committee: The Committee stipulated in Law No. 1 of 2009 on Regulating Buildings in emirate of Ras Al Khaimah. Article (2) Provisions of this Law shall be applicable to the entire territory of the Emirate including Ras Al Khaimah Economic Zones. However, Executive Council may, upon the Department request, exclude certain bodies from provisions thereof. Article (3) A Committee called “Planning Requirements Committee” shall be established consisting of a president and three members from the Sector, appointed by Director General, in addition to a representative of Public Services Department; to be nominated by Director General of the same and representative of EPDA RAK; to be nominated by Director General of the same, and the Director General shall issue resolution of the Committee’s work system and procedures to be followed before it and the Committee shall undertake the following competences: 1. Review new planning projects and verify the availability of environment requirements therein. 2. Decide on the applications to change the planning requirements of plots; permitted use of buildings and verify conformity of the same with environment requirements. 3. Any other tasks required under the nature of the Committee’s work or assigned thereto by Director General. Article (4) Only, under a resolution from Planning Requirements Committee, planning requirements may be changed for real estates and their conditional uses. However, upon a proposal from the Sector, Director General shall resolve the change and controls conditions. Article (5) A Committee, consisting of a president and three members from the Sector, appointed by Director General in addition to a representative of Public Services Department; to be nominated by Director General of the same and representative of EPDA RAK; to be nominated by Director General of the same, shall be established to consider appeals against resolutions issued by the committee of “Planning Requirements”. Therefore, Director General shall issue resolution of the Committee’s work system and procedures to be followed before it. Article (6) Changing the planning requirements of plots and authorized utilization of buildings may be applied. However, if this change entails an increase in its value, an improvement consideration at 30% of increase shall be levied thereon. Article (7) It is permissible, by resolution from the Executive Council, to impose improvement consideration on built properties and lands which value increases due to public benefit works. The resolution shall determine the public benefit works that cause such consideration to be collected and the percentage thereof from the increase occurred to the property and the authority upon which the consideration shall devolve. Article (8) Owner shall assume fees at 1% of land value to be paid to Department after being sorted or plotted whether the same is performed amicably or under a judicial judgment. In case of multi-owners, each of them shall commit to the fee in proportion to what devolved upon him, in addition to fees of transactions conducted by Sector related to changing planning requirements of plots and permitted use of buildings. Article (9) The Sector shall estimate improvement consideration and due fees under provisions of this law based on technical report that includes value of the property before and after improvement or the main chart of prices approved by the Department. The Sector shall notify the property’s landlord of such estimation within two weeks from the date of issuing the same. The landlord may file grievance against the estimation before Grievance Committee which shall decide on the grievance within one month from the date of submitting it by reasoned decision after consulting the Sector and the grievant shall be notified of the Committee’s decision and reasons thereof immediately upon its issuance and the decision of the Committee shall be final. Article (10) Within sixty days from the date of serving a notice of final valuation of the property, owner is entitled to choose any of the following methods to pay the improvement consideration: 1. Pay the consideration immediately. 2. Pay the consideration in equal installments within the period determined by the Authority, provided that all installments shall be due in case of dispose of the entire property and in proportion to what had been disposed of in case of disposal of part thereof. 3. Pay in rem the full or some of the consideration if the property is a vacant land, under the terms and conditions on which a resolution from Director General of Authority is issued. Article (11) In all cases, the Authority is entitled to collect improvement consideration by way of deducting the same from the compensation for expropriation for public benefit or improvement that it owes to concerned persons. The improvement consideration shall be preferential debt on the property and shall come after judicial expenses and be collected by order on petition from the competent judge. Article (12) Authority entrusted with regulatory business may refrain from licensing erection, elevation or modification of buildings or constructions if concerned parties fail to pay the accrued consideration or installments thereof. Article (13) Government Authorities should notify Department of any change to the use of any property occupied thereby other than the classification approved by the Planning and Survey Division at Department. Article (14) In implementation of provisions of this Law and resolution issued in implementation thereof, Department is entitled to seek the assistance of Government Authorities, public agencies and organizations and RAK Police General Headquarters. Article (15) After serving notification to the concerned parties in the method approved by Director General, staff of Sector and members of committees provided herein are entitled to access real estates and lands located in improvement areas to conduct technical and survey operations and obtain necessary data about those real estates. Article (16) Employees of the Sector shall be empowered with capacity of law officer in catching acts committed in violation of provisions of this law and resolutions issued in implementation thereof. Article (17) Without prejudice to any severer penalty stipulated by any other law, whoever violates planning requirements of plots and permitted use of buildings shall be punished by a fine not less than ten thousand dirhams nor more than one million dirhams before issuing resolution thereof by Planning Requirements Committee. In addition, reasons behind the violation shall be removed on its cost within a month from the date of imposing the penalty. However, the fine penalty shall be doubled if the same violation repeated within a year from committing the previous violation. Article (18) Without prejudice to the provisions of Article 15 and based on proposal from Department, Executive Council shall pass a schedule of fees and another of violations and penalties incurred on violation of this Law provisions. However, the proceeds of these fees and penalties shall devolve upon Department’s treasury. Article (19) Crimes incurred in violation of implementing this Law provisions may be conciliated under the conditions determined by the executive regulation. However, violating party is entitled to grieve before Grievances Committee against the imposed upon him within fifteen days from the date of notifying the same. Therefore, reasoned resolution on the grievance shall be rendered by Committee within a month from the date of receiving it. However, if the Committee’s resolution is inadmissible by the grievant, the same shall be referred to Public Prosecution. Article (20) Any other provision in contradiction with the provisions of this Law shall be repealed. Article (21) This law shall come into force as date of its promulgation and be published in Official Gazette. SAUD BIN SAQR BIN MUHAMED Al QASIMI Ruler of Ras Al Khaimah Promulgated by us on 26th of Jumada 2nd, 1442 A.H. Corresponding to 8th of February 2021

Law No. 8 of 2016 On Regulating Practicing Economic Activities in Ras Al Khaimah We, Saud Bin Saqr Bin Mohamed Al Qasimi Ruler of Ras Al Khaimah After perusal of the Constitution of United Arab Emirates; And Federal Law No. 5 of 1975 on Commercial Register; And Federal Law No. 1 of 1979 on Regulating Industry Affairs; And Federal Law No. 4 of 1979 on Suppressing Cheating and Fraudulence in Commercial Transactions; And Federal Law No. 18 of 1981 on Regulating Commercial Agencies; And Federal Law No. 5 of 1985 on Promulgating Civil Transactions Code; And Federal Law No. 3 of 1987 on Promulgating Penal Code; And Federal Law No. 37 of 1992 on Trademarks; And Federal Law No. 18 of 1993 on Promulgating Commercial Transactions Code; And Federal Law No. 18 of 1995 on Simple Crafts; And Federal Law No. 7 of 2002 on Copyrights & Related Rights; And Federal Law No. 17 of 2002 on Regulating & Protecting Industrial Property of Patents & Industrial Drawings & Models; And Federal Law No. 1 of 2006 on Electronic Transactions & Commerce; And Federal Law No. 24 of 2006 on Consumer Protection; And Federal Law No. 4 of 2012 on Regulating Competition; And Federal Law No. 9 of 2014 on Amending Federal Law No. 4 of 2002 on Combating Money Laundry Crimes; And Federal Law No. 2 of 2015 on Commercial Companies; Federal Decree-Law No. 6 of 2015 on Establishing Federal Competitiveness and Statistics Authority; And Law of 1987 on Customs; And Law of 1981 on Ras Al Khaimah Municipality. And Law of 2000 on Free Zone, as amended; And Emiri Decree No. 31 of 2003 on Establishing Investment & Development Office In Ras Al Khaimah Government; And Law of 2004 on Operations & Activities of Ras Al Khaimah Free Zone Companies; And Notary Public Law of 2005, as amended; And Emiri Decree No. 2 of 2005 on Establishing Ras Al Khaimah Investment Authority; And Law No. 2 of 2007 on Establishing Environment Protection & Development Authority in Ras Al Khaimah, as amended; And Law No. 6 of 2008 on Regulating Real Estate Offices in Emirate of Ras Al Khaimah; And Emiri Decree No. 5 of 2009 on Establishing Ras Al Khaimah Competitiveness Office; And Emiri Decree No. 19 of 2011 on Controlling Membership of Joint Stock Companies Boards of Directors ; And Law No. 7 of 2012 on Establishing Executive Council in Emirate of Ras Al Khaimah; And Law No. 1 of 2013 on Human Resources, as amended; And Law No. 2 of 2013 on Regulating Ras Al Khaimah Chamber of Commerce & Industry; And Law No. 2 of 2016 on Ras Al Khaimah Studies & Statistics Center; And Law No. 4 of 2016 on Restructuring & Organizing Department of Economic Development; And Law No. 5 of 2016 on Promotional Campaigns & Special Offers For Commercial Advertising Purposes; And Law No. 6 of 2016 on Sale at Discounted Prices (Sale) & Clearances; And Law No. 7 of 2016 on Commercial Control & Protection on Economic Facilities; And based on what is required by public interest, we promulgated the following Law: Article 1 Definitions Words and phrases stated in this law shall have the meanings indicated against each of them, unless context requires otherwise: State: United Arab Emirates. Emirate: Emirate of Ras Al Khaimah. Ruler: His Highness Ruler of the Emirate. Council: Executive Council of the Emirate. Department: Department of Economic Development in the Emirate. Department President: President of Economic Development Department. Director-General: Director General of Economic Development Department. Economic Activity: Any commercial, industrial, occupational, professional, agricultural or service activity or any other activity aims at achieving profit that may be carried on in the emirate according to legislations in force. Competent Authority: Any local or federal authority that falls within the competences thereof by legislations in force, regulating and controlling an economic activity or more. Facility: Any company or establishment licensed to carry on the economic activity in the Emirate with exception of facilities not fallen within the competences of the Department according to applied laws in the State or Emirate. Branch: Place designated by the facility as a center to practice and carry on its activity away from its head office. Establishment: Facility owned by natural person to carry on the economic activity in the emirate and personality thereof shall not separate from its owner given that its financial liability is linked to him as he is responsible for all financial obligations incurred thereby towards third parties. Trade Name: Each name under which the trader carries on the commercial activity and the right to use it shall be limited to the holder thereof. License: The document under which the Department permits natural or legal person to carry on a specific activity. Trade Permit: A document includes approval granted by the Department to the facility to carry on marketing activity. Marketing Activity: The activity conducted by the facility to market its products and services by commercial advertisements and billboards or clearance offers, sale, promotional campaigns or exhibitions and conferences or other marketing activities. Professional or Occupational Activity: The activity carried on by a natural person or more which depends on his physical or mental effort or seeking the assistance of some tools and equipment with limited capital. Business Incubators: set of services and facilities and support mechanisms in technical, administrative and consulting fields, provided by a competent authority for limited period of time in order to encourage establishing and developing small and medium enterprises. Unified Register: The approved register with the Department to document data and information of establishments and companies. Competent Committee: Customer Complaints & Grievances Committee in Department of Economic Development. Service Agent: A local person whose job is limited to provide the necessary services to facilities without incurring any liability or financial obligations related to the business of the facility and the Service Agent may be a company provided it is holding the UAE nationality and all partners thereof shall be UAE persons. Article 2 Law Enforcement The provisions of this law shall apply to all facilities and business that are subject to the competence of the Department according to the laws in force in the State & Emirate. Article 3 Law Objectives This Law aims at achieving the following: 1- Regulate carrying on the economic activities in the Emirate and create stimulating environment for investment in various economic fields. 2- Create a single platform through which coordination among competent authorities shall be conducted to meet requirements needed to license carrying on the economic activities in the Emirate. 3- Raise economic growth rates in the Emirate. 4- Develop the economic environment in the Emirate through depending on information accuracy and transparency and provide the same by the latest technologies to enable investors to benefit therefrom. 5- Contribute to marketing and promotional plans and spread the economic and investment awareness and determine the available investment opportunities in the Emirate. Article 4 Department Competences For the purposes of achieving the objectives of this law, the Department shall regulate carrying on the economic activities in the Emirate, therefore, it is entitled to: 1- Develop necessary rules and controls to regulate granting licenses to carry on the economic activities in the Emirate and determine details and terms of these licenses and how to amend details stated therein within the framework of the legislations in force and in coordination with the competent authorities. 2- Regulate registering and recording facilities in the commercial register. 3- Register and keep trade names of the facilities. 4- License the economic activities in the Emirate according to the applied laws, systems and regulations in coordination with the competent authorities. 5- Set and classify the economic activities that may be carried on in the Emirate according to the latest internationally recognized systems and develop and update the same periodically in accordance with the needs of the economic activity and requirements of the economic development therein. 6- Issue trade permits for marketing activities according to the requirements and controls approved therewith in this regard. 7- Organize and determine working hours of the operating facilities in the Emirate according to the controls approved therewith in this regard. 8- Control and inspect intellectual property rights, combat commercial fraud, combat money laundry, manage commercial and consumer protection operations in the Emirate according to the laws in force in this regard and in coordination with the competent authority. 9- Control and inspect all facilities fallen within the competence of the Department to ensure their commitment to the laws and regulations in force in the Emirate. Article 5 Economic Activities Classification Economic activities licenses shall be granted in the fields related to trade, industry, agriculture, fishery, mining, services and other activities, according to Economic Activities Guide approved by the Department, taking into account the regulations and regulatory resolutions issued by Ministry of Economy, as well as international and global classifications issued in this regard. Article 6 Issue License No natural or legal person may carry on the economic activity in the Emirate before obtaining license to do so from the Department in accordance with terms and controls prescribed in Law no. 4 of 2016 on Restructuring and Organizing Department of Economic Development and the executive regulation thereof. Article 7 License Term 1- Facility License term shall be one Gregorian year which shall be renewable for similar terms and it is permissible, upon the request of the facility and approval of the Department and in coordination with the competent authorities, that the term of the license shall be more than one year and not more than five years. 2- The facility should renew its license within the last month from its expiry and this shall not prejudice the right of the Department to grant the facility a grace period according to the controls placed thereby in this regard. Article 8 Accept or Reject License Application The Department may, at its own discretion, accept or reject granting license for public interest requirements and in accordance with the provisions of applied laws within the State or the Emirate, provided that rejection decision shall be reasoned and the person, whose application had been rejected, is entitled to appeal before the competent committee in accordance with the controls stipulated in Law no. 4 of 2016. Article 9 Add Activity 1- Any new activity in the license may be added to the licensed activity through submitting an application to the Department by the license’s holder as per the form prepared for this purpose. 2- It is required in the activity to be added by the facility that it shall be homogeneous with the activities stated in the license in term of nature or specialty and in accordance with Homogeneous Activities Guide approved by the Department. Article 10 Amend License Details 1- It is not permissible to modify or change the legal form of the facility or make any amendment to the details of the license or dispose thereof by any type of legal dispositions except after submitting an application to amend or change or dispose the same to the Department by all partners or their representatives or holder of at least 75% of the shares unless there is a provision or agreement requires otherwise, or by the establishment’s owner or his representative or in case of rendering final judgments thereof. 2- In the event of approval, and according to controls placed by the Department in this regard and at the expense of the applicant, the Department shall publish brief of the amendment, change or disposition in daily newspaper issued in Arabic language for one time, and the Department shall be entitled to ask the applicant also to publish the same in a daily newspaper issued in English language as a precautionary procedure in case it deems this appropriate and serves public interest. Article 11 Object Amendment Each interested person may object making amendment or change or disposition with the competent committee within one week from the date of publishing in the newspaper, along with supporting documents attached thereto, including:  An official copy of final judicial judgment in a lawsuit related to the publishing company or establishment.  A certificate from the court of existence of lawsuit filed before the State’s courts related to the activity of the publishing company or establishment.  Urgent precautionary action writ issued by one court of the State against the publishing facility or partners’ shares.  Any documents that support the objection and accepted by the competent committee. The objection shall not be considered in the event of non-existence of grounds supported by documents and the competent committee may grant objection applicant a grace period not exceeding one week to submit the documents. Article 12 Prepare Memoranda of Association The Department shall be responsible for preparing and regulating forms of Memoranda of Association of all kinds of partnerships and concerned persons shall be entitled to amend or add in a way that does not deviate from or contradict with legislations and systems in force in this regard. Article 13 Represent The General Successor In The Facility If the title of the facility devolved, by way of inheritance or will, upon several heirs or legatees, they should select one of them to represent them in the facility and in case of non-agreement to nominate their representative, he should be appointed by judicial judgment. Article 14 Dispose of License It is permissible to dispose of the license by sale or relinquishing it in accordance with controls and procedures set by the Department. Article 15 Loss or Damage of License In case of loss or damage to the original license, the licensee, his agent or representative should submit an application to the Department to get substitute copy of the lost or damaged license after paying the due fees. Article 16 Non-Renewal of License In the event of not applying to renew the license, the annual fees of the license shall be collected for the entire delay period and the fees shall be calculated based on the value determined at the time of renewal in addition to a fine amounting to (100) dirhams for each month of delay. Article 17 Reconsider Licensing Some Activities 1- The Department may, by reasoned decision, and upon what the public interest requires, and in coordination with the competent authorities, deactivate license of some commercial, professional, industrial, agricultural and service activities for a specific period of time. 2- The Department may amend terms of commercial, professional, industrial, agricultural and service activities licenses in coordination with the competent authorities and in accordance with provisions of this law the executive regulation thereof. Article 18 Suspend or Deactivate License 1- License holder or manager in-charge or his representative may request from the Department to deactivate or suspend the license for one renewable year and the Department shall have the discretion to accept the application after payment of license suspension fees according to approved fees schedule if it found good reasons, also the Department shall be entitled to issue deactivation decision if required by the economic conditions or other reasons it deems. 2- In case of suspending or deactivating the license, the facility shall not be subject to license renewal fees and fines for the period of suspension or deactivation. Article 19 License Cancellation First: The Department is entitled to cancel the license for any of the following reasons: 1- If license holder did not apply to renew it for a period of two years from the date of its expiry or the license was not active as the facility was closed for two years. 2- If it is turned out that any of the details or documents contained in the license application is incorrect. 3- If the facility missed any of license terms and did not make regularization within the period determined by the Department for that. 4- If the facility practiced a prohibited activity according to provisions of applied laws, systems, regulations and resolutions. 5- If the facility committed fraud and concealment in the transactions without affecting the right of the Department and third parties to take all other legal procedures. 6- If required documents and approvals are not completed according to the rules and systems set by the Department in this regard. 7- Upon the request of the license holder after fees and fines had been paid, abated or exempted therefrom in accordance with controls set by the Department in this regard. Second: The Department shall publish cancellation decision within one month from the date thereof on its websites and a newspaper and shall paste cancellation decision at the Facility for two weeks. Third: Cancellation decision shall not result abating obligations of the license and the Department shall be entitled, and in coordination with the competent authorities, to take all necessary legal procedures and administrative measures to meet these obligations according to the legislations in force. Article 20 Facility Legal Form The economic activity shall be carried on in the Emirate through a facility that takes one of following legal forms: 1- Sole Establishment. 2- Civil Business Company 3- One form of commercial companies stated in Companies Law. 4- Branch of national or foreign company or one branch of the companies operating in the Free Zone of the Emirate. Article 21 Carry on Professional & Occupational Activities Subject to provisions stated in Federal Law no. 18 of 1995 on Simple Crafts, natural persons may carry on professional or occupational business through establishing a “Business Company” according to provisions of the legislations in force and systems issued by the Department in this regard and legal person may be a partner in the “Business Company” provided that nature of its activity shall be similar to the activity to be carried on. Article 22 Service Agent Non locals may carry on professional or occupational business provided that they have “National Service Agent” and Service Agent may be a legal person provided that all partners therein shall hold UAE Nationality according to the requirements and systems in force. Article 23 Make Service Agency & Business Company Contract. 1- The Department shall prepare a standard business company contract that conforms to provisions of Federal Civil Transactions Law. 2- The Department shall prepare a standard service agency contract that regulates the relationship between the Service Agent and Owner of the economic, professional or occupational business. 3- The Department shall prepare a special register in which names of Service Agents, establishment name, license number and registration date thereof and whatever necessary are recorded. Article 24 Service Agent Obligations & Liability 1- Obligations of Service Agent towards his client shall be limited to do the necessary and legal tasks that enable him to practice his economic activity in the Emirate. 2- The Investor shall be solely and fully responsible towards third parties for any debts and any legal commitments that may be due from him as date of signing service agent contract and which may be resulted from practicing his activity in the Emirate. 3- Service Agent may not be agent for more than three crafts licenses. Article 25 Service Agency Contract Expiry The Service Agent contract shall expire if any of the following matters occurs: 1- Expiry of its term unless the two parties agreed on renewal in writing for another term. 2- Death of one of the two parties. 3- Declare Investor’s bankruptcy. 4- Investor stopped the business officially. 5- Upon the request of the Investor or Service Agent, the Department shall terminate Service Agent contract if it found good reasons for this and the executive regulation shall regulate procedures and mechanism of terminating contract of Service Agent. Article 26 Foreign Companies Branches Subject to provisions of Federal Law no. 2 of 2015 on Commercial Companies, foreign companies may open one branch or more in the Emirate according to the following conditions: 1- Submit an application to open company’s branch to the Department as per the form approved for this, provided that it shall be signed by the concerned persons or the legal representative of the company. 2- Obtain approval of the Department on licensing the activity of the branch after obtaining license from Ministry of Economy. 3- Obtain approval of authorities related to the activity to be licensed as per its nature and legal form and such approval shall continue throughout the term of the license unless the related authority notifies the Department otherwise. 4- Existence of UAE Service Agent for the branch and if the Service Agent is a company, all partners shall be UAE citizens Article 27 Trade Name 1- The Department is entitled to change the trade name of the licensed facility if it is proved that such trade name does not conform to reality or leads to misleading or breaches the public order or morals or constitutes transgression on rights of third parties within the Emirate or abroad. 2- Each interested party is entitled to object the trade name and request changing it with the Competent Committee according to the controls set by the Department in this regard. Article 28 Location of Carrying On Economic Activity 1- The Department shall inspect and technically assess the locations of the facilities as per economic activities for the purpose of licensing or renewing or amending and it is required that this location shall commensurate with the activity to be licensed. 2- The location of the facility is the place in which it is allowed to carry on the activity and in case of expanding the location, approval of the Department should be obtained before making such expansion, but in the event that expansion requires finding other separate location, such location shall be considered other branch of the facility and should obtain license and it is not permissible to use this location for purposes other than those determined in the license. 3- Approval of the Department should be obtained and due fees should be paid for each warehouse or store belonging to the facility for which the license had been issued. 4- The warehouses or stores of the facilities shall be used for the purposes determined therefor and it is not permissible to rent them or allow using or utilizing the same for purposes other than those for which they had been allocated, without approval of the Department. Article 29 Exception From Location Condition Subject to what stated in article (28) of this law, the Department may issue licenses to carry on some economic activities determined by it for UAE citizens in their places of residence or through business incubators and the executive regulation shall regulate controls and procedures of issuing these licenses and how to control them. Article 30 Facility Obligations The Facility should commit to the following: 1- Legislations and laws in force in the Emirate. 2- Terms and controls of the licensed economic activity. 3- Notify the Department of any change or amendment to the details or documents based on which license had been granted, within one week from the date thereof, provided that this change or amendment shall conform to provisions of legislations in force in the State or Emirate. 4- Use its own trade name stated in the license granted thereto in all its transactions with third parties. 5- Enable the authorized employees of the Department to enter the facility and review details and records thereof which are necessary for them to do their duties. 6- Provide the Department with any information, details or statistics that it may request to help in achieving its objectives and exercising its competences stated in this law. Article 31 License Services Centers The Department shall, in coordination with competent authorities, establish unified platform as Facilities Licensing Service Center, through which the Department receives facilities licensing applications and deals with investors, professionals and craftsmen. Article 32 Use License System Within Free Zones The Department shall, upon the request of Free Zones Authorities, permit the later to use electronic programs and systems of facilities licensing in order to use them upon licensing the facilities operating within such zones, in a way that conforms with the procedures in force therein. Article 33 Regulate licensing of Facilities Operating In The Free Zone The licensed facilities in the free zones may open branches for them within the Emirate in accordance with procedures and controls set by the Department and in coordination with Free Zones Authorities in this regard. Article 34 Delegation of Competences The Department is entitled to delegate any of its competences stipulated in this law, in field of facilities licensing or renewing the same or others, to any public or private authorities, in order to facilitate and accelerate the procedures. Article 35 Trade Permit Granting Procedures A trade permit to carry on marketing activities shall be granted to facilities in the Emirate in accordance with the following procedures:  Trade permit application shall be submitted on the form prepared with the Department.  The Department shall consider this application to ensure that it meets all provisions and terms that regulate the type of the marketing activity required to be carried on, in coordination with the competent authorities.  The trade permit application shall be decided upon by the Department in accordance with the approved controls and conditions in this regard.  Term of the trade permit granted to the facility to carry on the marketing activity shall be according to number of terms approved with the Department in this regard. Article 36 Commercial Register 1- The Department shall have the competence to prepare and maintain the commercial register to record traders and all business companies licensed in the Emirate according to conditions and requirements stated in the Federal Commercial Register Law. 2- The trader, branch manager or commercial agent should apply, according to the conditions determined for recording, to enter in the commercial register each change or amendment to details stated in the register, within one month from the date of act or incident which gives rise to the change or amendment. 3- The Department shall have the competence, in case of receiving copy of the judgment or official notice from Execution Administration in Courts Department, to make entry in the commercial register by virtue of the following judicial judgments: a- Judgments of declaring or cancelling bankruptcy. b- Judgments of ratifying or nullifying composition of bankruptcy. c- Decisions of imposing interdiction on the trader or appointing trustee and proxies or dismiss them or lift interdiction. d- Judgments of dismissing those who are responsible for managing the company. e- Judgments of company’s dissolution or nullification and appointment and dismissal of liquidators. f- Judgments of rehabilitation. Article 37 Craftsmen Register The Department shall prepare craftsmen register and determine its details and procedures of registering therein and it shall notify Ministry of Social Affairs thereof and changes made thereto. Article 38 Register Shop Mortgage 1- Subject to provisions of Law no. 18 of 1993 on Promulgating Commercial Transactions Law, any act, which subject is mortgage of shop, should be authenticated and ratified by Notary Public and recorded in the commercial register in the Department, otherwise, it shall be void and the disposition should contain the following details:  Names, nationalities and places of residence of contracting parties.  Date and type of act.  Type and address of the shop and items agreed to be included in the act.  Price of material and intangible items, each of them separately, if the disposition is sale and the paid part thereof upon concluding the contract and how the remaining part shall be paid.  Agreements in respect of contracts and covenants related to the shop, if any.  Agreements related to Seller’s retention of rescission, termination or concession rights, if any. 2- The Department shall, upon the request and at the expense of the mortgagor, publish brief of mortgage contract twice in two daily newspapers in the Estate in Arabic and English languages with a period of one week between each of them. This published brief shall include names, nationalities and places of residence of the contracting parties, specify the shop, total price and empower creditors to object before the competent committee within ten days from publishing date. 3- Objection shall result in suspending registration procedures till it is decided upon by the competent committee which may direct the parties to resort to judiciary. 4- The Department shall get 2% of mortgage value as fees in order to register or renew the mortgage. Article 39 Electronic Extracts Authenticity All electronic deeds, records and documents extracted through the electronic programs and systems of the Department shall have the same authenticity of the official deeds, unless it is proved otherwise. Article 40 Fees Collection The Department shall collect fees from the facilities and branches thereof against licenses, permits and all services provided thereby pursuant to a resolution issued by the Ruler or Crown Prince, Chairman of Executive Council. Article 41 Regulate Electronic Commerce 1- The Department shall regulate the process of electronic trade transactions for the websites of companies operating in the Emirate to control carrying on trade activities through websites, according to the legislations in force. 2- The Department shall grant accreditation to electronic trade transactions. 3- The Department shall issue licenses to carry on electronic trading activities in coordination and cooperation with Telecommunications Regulatory Authority (Named now as Telecommunications & Digital Government Regulatory Authority). 4- The Department shall add licensed websites on the website of the Department. Article 42 Electronic Commerce Regulation Objectives Electronic commerce regulation in the Emirate aims at achieving the following: 1- Build up and enhance consumers’ confidence in companies’ websites. 2- Reduce fraud opportunities in electronic commerce. 3- Encourage websites within the Emirate to comply with the objective of the government to get the accreditation. 4- Subject companies that deal electronically to get the national link (ae.) from the empowered authorities within the State. 5- Increase volume of electronic commerce operations. Article 43 Terms of Obtaining License to Carry On Electronic Commerce. 1- Use the national domain (ae.) and hosting the website shall be within United Arab Emirates. 2- Sign an acknowledge to bear all liabilities towards rights of customers and consumers in respect of contents of what is displayed on the website. 3- The contents of the website shall be protected by encryption and electronic certificates belonging to trading and electronic commerce operations. Article 44 Block Content On The Website The Department is entitled, in coordination with Telecommunications Regulatory Authority (Named now as Telecommunications & Digital Government Regulatory Authority), to block the violating content on the website along with indicating the violation and in case of failure to do that, the Department is entitled to mention such violating content on its website till the violation is addressed. Article 45 Penalties Without prejudice to any more severe penalty stipulated by any other law, anyone violates the provisions of this law or resolutions issued thereunder, shall be punished by a fine not less than (200) dirhams and not exceeding (100.000) one hundred thousand dirhams. Article 46 Amicable Settlement 1- The Department may , upon the request of the violating authority, make amicable settlement with it according to the following terms:  Submit settlement application.  Pay at least )50%( of the fine imposed thereon.  The violating facility should not commit previously any similar violations during the last year of committing the violation to be settled amicably.  Any other terms set by the Department. 1- The facility should execute the terms of the amicable settlement during the period determined by the Department, otherwise the settlement shall be considered null and void. Article 47 Judicial Police Employees of the Department, designated by resolution from Crown Prince, Chairman of Executive Council, based on suggestion of the President of the Department, shall be empowered with capacity of law officer to inspect, control and prove acts that violate the provisions of this law as well as all applied laws within the State or Emirate or resolutions issued in implementation thereof and in order to do this, they shall be entitled to enter the economic facilities and make necessary reports in this regard in case of existence of violations and take necessary legal procedures and all local authorities and facilities in the Emirate should enable and cooperate with them in performing the works entrusted thereto according to the aforementioned laws. Article 48 Department Resolutions Grievance Each interested party may submit grievance in writing to Director-General against resolutions and procedures taken against him by the Department in implementation of provisions of this law within (30) days from the date of being aware of the resolution or procedure, before the competent committee according to the controls stipulated in Law no. 4 of 2016 on Restructuring & Regulating Department of Economic Development. Article 49 Regularization 1- The facilities that had been licensed before promulgation of this law should regularize their conditions in accordance with the provisions thereof during a period not exceeding one year from the date such law came into force and the Director-General may extend this period for other similar one. 2- Facilities licensed upon orders or instructions issued by His Highness the Ruler shall be excluded from the provisions of this law and rules set by the Department in this regard shall be applied thereto. Article 50 Executive Regulation Chairman of the Executive Council shall promulgate the executive regulation of this law. Article 51 Bylaws & Regulatory Resolutions The Director-General shall promulgate necessary bylaws and regulatory resolutions. Article 52 Repeal Previous Legislations Each text which provisions contradict with the provisions of this law shall be repealed. Article 53 Law Enforcement This law shall come into force as date of its promulgation and be published in the Official Gazette. Saud Bin Saqr Bin Mohamed Al Qasimi Ruler of Ras Al Khaimah Issued by us on this day, eleventh of Safar 1438 H. Corresponding to eleventh of November 2016 G.

Law No. (18) of 2023 On Amending Law No. (2) of 2017 On Establishment of Ras Al Khaimah Economic Zones and the Supervisory Authority We, Saud Bin Saqr Bin Mohamed Al Qasimi, Ruler of Ras Al Khaimah Emirate, And Law No. (2) of 2017 on Establishment of Ras Al Khaimah Economic Zones and the Supervisory Authority. And Law No. (17) of 2023 on Amending Ras Al Khaimah Free Zone Law of 2000. And Emiri Decree No. (25) of 2023, On Amendment Emiri Decree No. (2) of 2005 On Establishment of Ras Al Khaimah Investment Authority. And based on what public interest requires; Have promulgated the following law: Article (1) The phrase, "Subject to provisions of Article 19, the following shall be made" mentioned at the beginning of Article 18 of Law No. 2 of 2017 shall be replaced by the phrase: "Without prejudice to provisions of Law No. [17] of 2023 On Amending Ras Al Khaimah Free Zone Law of 2000, and provisions of Emiri Decree No. [25] of 2023 On Amending Emiri Decree No. (2) of 2005 On Establishment of Ras Al Khaimah Investment Authority, the following shall apply: Article (2) 1. Article (19) of Law No. (2) of 2017 shall be repealed and the special committee set up under paragraph (b) of the said Article shall be repealed. 2. All procedures taken and resolutions issued pursuant to Article (19) of Law No. (2) of 2017 and / or resolutions and procedures on transferring ownership of assets, properties, rights and liabilities of Ras Al Khaimah Free Zone Authority and Ras Al Khaimah Investment Authority to Ras Al Khaimah Economic Zones Authority under Law No. (2) of 2017 shall be deemed valid and effective with no need for any further action or ratification whatsoever. Article (3) Article (20) of Law No. (2) of 2017 shall be repealed. Article (4) The remaining articles of Law No. (2) of 2017 shall remain unchanged. Article (5) Any law, decree or resolution, or any provisions thereof, shall be repealed to the extent that they are contradicting with provisions of this law. Article (6) This law shall come into force as date of 1st January 2024 and shall be published in the Official Gazette. Saud bin Saqr Al Qasimi Ruler of Ras Al Khaimah Promulgated by us on this day, 16th of Jumada Al-Akhirah, 1445 H. Corresponding to 29th of December 2023 G.

Law No. (3) of 2021On Imposing Destination Fee in Emirate of Ras Al-Khaimah We, Saud Bin Saqr Bin Mohamed Al Qasimi Ruler of Ras Al Khaimah After perusal of the Constitution; And Federal Law No. 3 of 1987 on issuing Penal Code, as amended; And Federal Law No. 11 of 1992 on issuing Civil Procedures Code, as amended; And Federal Law No. 35 of 1992 on issuing Criminal Procedures Code, as amended; And Emiri Decree No. 5 of 2011 on Establishing Ras Al Khaimah Tourism Development Authority, as amended; And after the approval of the Executive Council; Have promulgated the following Act: Article (1) In implementation of the provisions of this Law, the following phrases and words shall have the meanings indicated opposite each of them, unless the context of text requires otherwise: Emirate: Emirate of Ras Al Khaimah. Ruler: Ruler of the Emirate. Authority: Ras Al Khaimah Tourism Development Authority. President: Chief Executive Officer of the Authority. Sales: Services rendered by hotel establishments to their customers and visitors including rooms or hotel apartment fare, food, drinks and recreation activities prices and all other services rendered under tourist custom. Article (2) The provisions of this law shall apply to all hotel establishments in the emirate including those existing in RAK Economic Zones. Article (3) A fee named Destination Fee shall be collected at rate of 7% of total value of sales of hotel establishments to guests and visitors thereof paid already or shall be paid whatsoever the method of payment. The value of this fee shall be added to the total amount that shall be paid by the commodity purchaser or service recipient and it shall be referred to in articles of this law as The Fee. Article (4) Issuance of invoice shall be the incident that creates the fee. If the establishment neglected issuance thereof, the creating incident shall be the delivery of the sold product or service performance. Article (5) The following establishments shall be considered hotel ones: 1- Hotels, hotel apartments, lodges, holiday houses and different facilities thereof. 2- Tourist camps that provide overnight accommodation. 3- Restaurants and nightclubs existing within establishments referred thereto in the previous article that practice their activity by license independent of the license of such establishments. 4- All authorities, companies and corporations operate within the hotel establishment, or render their services or activities to guests and visitors of the establishment. 5- Restaurants licensed to serve alcoholic drinks including restaurants of clubs or any other authorities. 6- Authorities licensed to operate in the emirate in the field of operating land and sea trips and their activity includes serving alcoholic drinks 7- Any authority renders services to guests and visitors of hotel establishments and is independent thereof. Article (6) The Authority may exempt sales of any hotel establishment from being subject to this fee, according to the terms and controls issued by resolution from the Authority Article (7) The establishment, subject to the provisions of this law, shall commit to the following: 1- Transfer the collected or due fees to the Authority before the end of the fourteenth day of the following month of their collection or due. 2- Maintain regular accounting books and records in which all its operations are recorded according to the standard accounting principles. 3- Keep the accounting records for not less than five years. 4- State value of due fee and any other fees in the announced price of the sales and record this clearly in the invoice issued to the guest or service recipient and in all accounting documents, records and books and financial systems used thereby. 5- Prepare monthly statement of all sales thereof and send the same to the Authority on due fee payment date. 6- Approve its closing accounts at the end of each fiscal year by an account auditor licensed to work in the emirate. 7- Provide the Authority with closing accounts and balance sheets within maximum period of six months from the end date of the establishment’s fiscal year. Article (8) If the establishment stopped operating permanently or temporary, the Authority should be notified within one week of this stoppage and reasons thereof and transfer the collected fee for the period preceding this stoppage along with supporting papers and documents. Notification shall be by means specified by the Authority. Article (9) Commitment of any of the following acts shall be considered as evading from fee payment: 1- Failure to abide by the provisions of article 7 of this law. 2- Manipulate accounting statements or provide incorrect, forged or incomplete information, records or statements in respect of sales and percentage due from the fee. 3- Obstruct or prevent the competent employees of the Authority from conducting works of monitoring, inspection and auditing. 4- Notify of permanent or temporary stoppage of practicing the activity on contrary with reality. 5- Perform any other act that would evade fee payment. Article (10) Without prejudice to any more severe penalty stipulated by other law, anyone commits an act of evasion or violated provisions of this law or resolutions issued in implementation thereof, shall be punished by the financial fine stated in violations & fines schedule attached to this law. The fine shall be doubled in case of repeating the same violation during one year from the date of committing the previous one. Imposing this fine shall not prevent collecting the fee due for the Authority. Article (11) In addition to the fine penalty referred to in article (10), the Authority shall be entitled, in coordination with competent authorities in the emirate, to take any of the following procedures against the violating establishment: 1- Close the establishment or one of the facilities thereof for a period not exceeding three months. 2- Close the establishment till it removes reasons of violation. Article (12) Collection of unpaid amounts of fee and fines due to the Authority shall be by a claim made by the President stating therein name of the debtor establishment, legal representative thereof and fee or fine value. This claim shall be considered as writ of execution to be executed by the competent execution judge according to Civil Procedures Law. Article (13) It is permissible to appeal with the President against taken resolutions or procedures under this law within fifteen days from the date of appealed resolution or procedures notice. This appeal shall be decided on within thirty days from the date of submitting it by a committee formed by the President and the issued resolution on the appeal shall be final. Article (14) The employees of the Authority shall be empowered with law officer capacity in proving acts that occur in violation of provisions of this law or resolutions issued in implementation thereof. For this purpose, they are entitled to enter the establishments or any of their facilities, preview books, records, documents and financial systems held thereby and seize the same, make necessary seizure reports in this regard. Article (15) In order to apply provisions of this law, the Authority is entitled to seek assistance of government departments and authorities in the emirate, including RAK Police General Headquarters. Article (16) The proceeds of fee and fines resulted from applying this law shall devolve upon Authority’s account and it may allocate a percentage not less than 20% of fee proceeds to support hotel establishments in the emirate and if the percentage exceeds this, it should be approved by the Ruler. Article (17) The President shall issue necessary resolutions and instructions to implement provisions of this law. Article (18) This Act shall come into force as date of first of May 2021 and be published in the Official Gazette. Saud Bin Saqr Al Qasimi, Ruler of RAK Issued by us on this day eighth of Sha’ban 1442 H. Corresponding to twenty second of March 2021 G.

Emiri Decree No. (16) of 2020 On Regulating School Transport We, Saud Bin Saqr Bin Mohamed Al Qasimi Ruler of Ras Al Khaimah After perusal of the Constitution; And Federal Law No. 21 of 1995 on Traffic, as amended and Executive Regulation thereof; And Law No. (7) of 2012 on Establishing RAK Executive Council; And Law No. 8 of 2016 on Regulating Practicing Economic Activities in Emirate of Ras Al Khaimah; And Emiri Decree No. 1 of 2008 on establishing RAK Transport Authority; And based on approval of the Executive Council; Have promulgated the following Decree: Article (1) In implementing the provisions of this Law, the following phrases and words shall have the meanings corresponding to each of them respectively, unless context otherwise indicates: State: United Arab Emirates. Emirate: Emirate of Ras Al Khaimah. Authority: RAK Transport Authority. School Bus: Any vehicle licensed or used to transport students from and to schools and nurseries. Electronic Stop Arm: Robotic arm equipped with a board on which the word “STOP” is written in Arabic & English languages and used to give alert when school bus stops for students to embark or disembark. Surveillance Cameras: are technical systems installed inside and outside school buses for control and security protection purposes. Operator: The entity which is authorized by the Authority to practice school transport activity by school buses. Driver: Person holding permit to practice the profession of school bus driver. Supervisor: Person holding permit to practice the profession of school bus supervisor. Article (2) Without prejudice to the provisions of law of regulating practicing economic activities, it is forbidden to practice school transport activity and drive school buses without permit from the Authority. Article (3) The permit term shall be one year and renewable for similar terms, provided that renewal application shall be submitted to the Authority within thirty days from the date of its expiry. In return of issuing the permits, the Authority shall collect fees determined in schedule no. (1) attached to this Decree. Article (4) The Operator shall commit to the following conditions: 1- Use buses that meet safety standards and technical specifications approved by the Authority. 2- Place bus permit clearly inside the bus. 3- Write the phrase “SCHOOL BUS” on all buses in use. 4- Provide buses with electronic stop arm and technical system for communication, navigation, tracking and surveillance cameras inside and outside the bus. 5- Commit to transport students of special needs and provide the bus with equipment and specifications that commensurate with their health status. 6- Appoint general supervisor to supervise all buses and drivers. 7- Appoint at least one supervisor for each bus. 8- Place bus permit clearly inside the bus. Article (5) Second: School bus driver shall commit to the following: 1- Use electronic stop arm and stop the bus alongside the pavement before the students embark or disembark from the bus. 2- Slow down or stop if necessary to allow students to embark and disembark from other vehicles. 3- Not to pass between school buses and pavement while students embark and disembark from the buses. 4- Cover the phrase (SCHOOL BUS) in case of using the bus to practice any other activity. 5- Wear uniform and maintain decent appearance during working hours. 6- Refrain from smoking, eating and drinking while driving. Article (6) The Authority shall undertake periodical monitoring over bus schools to ensure the commitment of the Operators and bus drivers with the conditions stipulated in this Decree and it is entitled to verify the violations committed by such operators and bus drivers with the competent authorities. Article (7) The Authority is entitled to seek the assistance of local government authorities and police in implementing the provisions of this Decree. Article (8) a- Without prejudice to any more severe punishment stipulated by any other law or decree, each person commits any of the violations stipulated in schedule no. (2) attached to this Decree, shall be punished by the fine indicated next to each of them. b- In case the same violation had been recommitted during one year, the fine stipulated in the schedule referred to in paragraph (a) of this article shall be doubled and not exceeding five thousand dirhams. c- In addition to the fine punishment referred to in the paragraphs (a) & (b) of this article, the Authority may take one or more of the following measures against the violator in coordination with the competent authorities in the Emirate. 1- Warning. 2- Suspend the permit for a period not exceeding three months. 3- Cancel the permit The Authority is entitled, upon the request of the party which permit had been cancelled, to issue new permit after elapsing of six months from the date of this cancellation. Article (9) It is permissible, by decision from Director General of the Authority, to suspend or cancel any of the permits issued by the Authority, according to the terms and controls determined by the executive regulation of this Decree. Article (10) Employees and inspectors of the Authority shall be empowered with capacity of law officers in catching acts committed in violation of provisions of this Decree and executive regulation thereof. Article (11) The proceeds of fees and fines collected by this Decree shall devolve upon the Authority’s account. Article (12) Operators and bus drivers shall regularize their status in accordance with the provisions of this Decree within a period not exceeding six months from the date of application thereof. Article (13) Any provision contradicts with the provisions of this Decree shall be cancelled. Article (14) This decree shall come into force from the date of its issuance and be published in the Official Gazette. Saud Bin Saqr Bin Mohamed Al Qasimi Ruler of Ras Al Khaimah Issued by us on 18 Muharam 1442 H. Corresponding to 6 September 2020 G.

Law No. (2) of 2024 regarding the amendment of Law No.(1) of 2023 on the establishment of the Department of the Future We, SAUD BIN SAQR BIN MUHAMMED Al QASIMI, Ruler of Ras Al Khaimah, After perusal: Decree number 12 of 2015 as amended regarding the establishment of RAK International Corporate Centre; Law No. 1 of 2023 regarding the establishment of the Future Department; As the public interest requires. We have promulgated the following law: Article (1) The paragraph No. 1 of Article (3) of Law No. 1 of 2023 shall be repealed. Article (2) Any provision of any other local law shall be hereby repealed to the extent to which it is in conflict with the provisions of this Law. Article (3) This Law shall come into force from the date of its issuance and shall be published in the Official Gazette. SAUD BIN SAQR BIN MUHAMMED Al QASIMI Ruler of The Emirate of Ras Al Khaimah Issued on 6th Month Dhul-Qi'dah of 1445 A.H. Corresponding to 14th Month May of 2023 AD Corresponding to 14th Month May of 2023 AD

Law No. (3) of 2024 On Amending Some Provisions of Law No. (16) of 2023 On Judicial Fees in Ras Al Khaimah Emirate We, Saud Bin Saqr Bin Mohamed Al Qasimi Ras Al Khaimah Ruler After perusal of Constitution; And Federal Decree-Law No. (31) of 2021 on Promulgating Crime & Penal Law, as amended; And Federal Law No. (6) of 2022 on Delinquent Juveniles and Vulnerable to Delinquency; And Federal Decree-Law No. (38) of 2022 on Promulgating Criminal Procedures Law; And Federal Decree-Law No. (42) of 2022 on Promulgating Civil Procedures Law; And Law No. (2) of 2012 on Establishing Public Prosecution, as amended; And Law no. (5) of 2012 on Regulating Judiciary, as amended; And Law No. (16) of 2023 on Judicial Fees in Ras Al Khaimah Emirate; have promulgated the following Law: Article (1) Judicial Fees Table attached to Law no. 16 of 2023 on Judicial Fees in Emirate of Ras Al Khaimah starting from serial no. 106 under title Criminal Lawsuits shall be partially replaced by the attached table. Upon proposal of Attorney General, the Judicial Council President may issue a resolution on a table of judicial fees for other applications submitted to Public Prosecution that not stated within the attached fees table and the Attorney General deems assigning a special fee therefor that not exceeding 300 dirhams. Article (2) This Law shall come into force as date of 01/07/2024 and each text violates or contradicts with provisions thereof shall be repealed and it shall be published in the Official Gazette. Saud Bin Saqr Bin Mohamed Al Qasimi Ras Al Khaimah Ruler Promulgated by us on this day 21 Dhul Hijja 1445H. Corresponding to 27 June 2024G.