List of amending documents:
Federal Tax Authority Decision No. 5 of 2020
The Chairman of the Board of Directors of the Federal Tax Authority,
- Having reviewed the Constitution,
- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority,
- Federal Decree-Law No. 7 of 2017 on Excise Tax,
- Cabinet Decision No. 42 of 2018 on Marking Tobacco and Tobacco Products,
- Federal Tax Authority Decision No. 3 of 2018 on Implementing the Marking Tobacco and Tobacco Products Scheme,
- Board of Directors Decision on Implementing the Marking Scheme on Water Pipe Tobacco, at its meeting on 26/3/2019.
Has decided:
1. For the purpose of this decision, “Designated Excise Goods” shall mean Water Pipe Tobacco and electrically heated cigarettes.
2. The date from which Marks will be available to place an order for the same by the importer or the producer of Designated Excise Goods shall be 1 November 2019.
3. The date from which it will not be permissible to import Designate...