The Cabinet
- Having reviewed the Constitution,
- Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments;
- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments;
- Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments;
- Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments;
- Federal Decree No. 32 of 2017 ratifying the Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC);
- Cabinet Decision No. 52 of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price; and
- Pursuant to the presentation of the Minister of Finance and approved by the Cabinet
has decided
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.
Authority: Federal Tax Authority.
Minister: Minister of Finance.