Cabinet Decision No. 38 of 2017 Concerning the Excise Goods, Excise Tax Rates, and Method of Calculating Excise Price

NOT IN FORCE. This decision was abrogated by Cabinet Decision No. 52 of 2019

The Cabinet, 
- Having reviewed: 

- The Constitution; and 

- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority; and 

- Federal Law No. 7 of 2017 on Tax Procedures; and 

- Federal Decree-Law No. 7 of 2017 on Excise Tax; and 

- Federal Decree-Law No. 32 of 2017 Ratifying the Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC); and 

- The proposal submitted by the Minister of Finance and the approval thereof by the Cabinet, 

Hereby resolved as follows:  

Article 1 — Definitions 

For the purposes of applying the provisions of this Decision, the following words and expressions shall have the meanings assigned thereto respectively, unless the context requires otherwise: 

State: The United Arab Emirates. 

Authority: The Federal Tax Authority. 

Tax: The Excise Tax. 

Decree-Law: Federal Decree-Law No. 7 of 2017 Concerning the Excise Tax. 

Excise Goods: Goods to be defined as taxable goods herein. 

Taxable Person: Each person that is, or o...