Attention! This Decision is not in effect. It will come into force on April 14, 2026.
The Cabinet
- Having reviewed the Constitution;
- Federal Law No. 1 of 1972 On the Competencies of the Ministries and Powers of the Ministers, and its amendments;
- Federal Decree-Law No. 7 of 2017 On Excise Tax, as amended;
- Federal Decree-Law No. 8 of 2017 Concerning Value Added Tax, and its amendments;
- Federal Decree-Law No. 28 of 2022 On Tax Procedures, as amended;
- Cabinet Decision No. 40 of 2017 On Administrative Penalties for Violations of Tax Laws in the UAE, and its amendments;
- Based on the proposal of the Minister of Finance and the approval of the Cabinet
has decided:
The text of Article 1 of the aforementioned Cabinet Decision No. 40 of 2017 shall be replaced by the following text:
In applying the provisions of this resolution, the following words and expressions shall have the meanings indicated opposite each of them, unless the context requires otherwise:
State: The United Arab E...