NOT YET IN FORCE. This Edition will enter into force on October 1, 2026, following its publication in the Official Gazette. Please refer to the previous edition.
List of amending documents:
Cabinet Decision No. 52 of 2017
Cabinet Decision No. 46 of 2020
Cabinet Decision No. 24 of 2021
Cabinet Decision No. 88 of 2021
Cabinet Decision No. 99 of 2022
Cabinet Decision No. 100 of 2024
Cabinet Decision No. 100 of 2025
Cabinet Decision No. 149 of 2026
The Cabinet has decided:
- 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,
- Federal Law No. 7 of 2017 on Tax Procedures,
- Federal Decree-Law No. 8 of 2017 on Value Added Tax, and - Pursuant to the presentation of the Minister of Finance,
Definitions in the Federal Decree-Law No. 8 of 2017 referred to shall apply to this Decision, and other than this, the f...