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. 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. 8 of 2017 on Value Added Tax, and its amendments,
− Federal Decree-Law No. 28 of 2022 on Tax Procedures,
− Cabinet Decision No. 37 of 2017 on the Executive Regulation of Federal Decree-Law No. 7 of 2017 on Excise Tax,
− Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments,
− Cabinet Decision No. 36 of 2017 on the Executive Regulation of Federal Law No. 7 of 2017 on Tax Procedures, and its amendments,
− Based on what was presented by the Minister of Finance and approved by the Cabinet,
Decided:
The definitions of the Federal Decree-Law No. 28 of 2022 referred to above shall apply to this Decisi...