Administrative Exceptions Excise Tax Guide | EGAE01

Excise Tax Guide | EGAE01  | June 2023 

1. Brief overview of this guide 

This guide is prepared to help you submit your Excise Tax Administrative Exception request (referred to as ‘Exception Request’) to the Federal Tax Authority (“FTA”) related to a specific case as detailed below. It provides you with:  

• an overview of the category for which an Exception Request can be made. 
• an explanation of the fields and information you might see or need to complete the form. 

If you have additional questions on specific fields in the Excise Tax Administrative Exception Form, please contact us on [email protected]. 

2. Purpose of the Excise Tax Administrative Exception Request 

2.1 What is an Excise Tax Administrative Exception? 

An Excise Tax Administrative Exception is a mechanism which provides registrants with concessions / exceptions allowed by the Federal Decree-Law No. 7 of 2017 on Excise Tax and its amendments (“Decree-Law”) or Cabinet Decision No. 37 of 2017 on the Executive Regulations of the Federal Decree-Law No. 7 of 2017 on Excise Tax and its amendments (“Executive Regulation”) if difficult circumstances prevent them from following ...