Attention! This version is not in effect. It will come into force on April 14, 2026.
List of amending documents:
Cabinet Decision No. 49 of 2021
Cabinet Decision No. 108 of 2021
Cabinet Decision No. 129 of 2025
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 Law No. 1 of 2011 on the State’s Public Revenues;
- Federal Decree-Law No. 8 of 2011 on the Rules of the Preparation of the General Budget and Final Accounts
- Federal Law No. 14 of 2016 on Violations and Administrative Penalties in the Federal Government,
- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority;
- Federal Law No. 7 of 2017 on Tax Procedures;
- Federal Decree-Law No. 7 of 2017 on Excise Tax;
- Federal Decree-Law No. 8 of 2017 on Value Added Tax,
- And pursuant to what was presented by the Minister of Finance and approved by the Cabinet,
Has decided:
In applying the provisions of this resolution, the...