This Decision is abrogated by Cabinet Decision No. 197 of 2025.
List of amending documents:
Cabinet Decision No. 99 of 2025
The Cabinet has decided:
- Having reviewed the Constitution;
- 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. 32 of 2017 ratifying the Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC);
- Cabinet Decision No. 38 of 2017 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price;
- And pursuant to the presentation of the Minister of Finance,
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.
Tax: Excise Tax.
Decree-Law: Federal Decree-Law No. 7 of 2017 on Excise...