The Cabinet has decided:
- Having reviewed the Constitution,
- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
- Federal Law No. 7 of 2017 on Tax Procedures, and its amendments,
- Federal Decree-Law No. 7 of 2017 on Excise Tax,
- Federal Decree-Law No. 8 of 2017 on Value Added Tax,
- Cabinet Decision No. 40 of 2017 on Administrative Penalties for Violations of Tax Laws in the UAE, and its amendments, and
- Pursuant to the presentation of the Minister of Finance, and approval of the Cabinet,
In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context requires otherwise:
State: United Arab Emirates.
Ministry: Ministry of Finance.
Authority: Federal Tax Authority.
Committee: A committee created by a decision of the Chairman of the Authority’s board of directors in accordance with Article 46 of the Federal Law No. 7 of 2017 on Ta...