Excise Tax in the UAE is regulated by the Federal Decree-Law No. 7 of 2017 on Excise Tax (“Excise Tax Decree-Law”). The Federal Decree-Law No. 19 of 2022 on the Amendment of Some Provisions of the Federal Decree-Law No. 7 of 2017 on Excise Tax has been issued, amends some articles of the Excise Tax Decree-Law, and is effective from 14 October 2022.
The following articles of the Excise Tax Decree-Law have been amended:
- Article 1 on Definitions, including the insertion of new definitions.
- Article 6 whereby this article is further clarified in this Public Clarification.
- Article 19 whereby this article is further clarified in this Public Clarification.
A new Article 25 bis has been inserted in the Excise Tax Decree-Law on Statute of Limitation. This article is further clarified in this Public Clarification.
This Public Clarification is specifically intended to inform persons of the following main changes to the Excise Tax Decree-Law:
1. Exceptions from registration
2. Payment o...