Cabinet Decision No. 198 of 2025 amending certain provisions of Cabinet Decision No. 37 of 2017 Concerning the Executive Regulations of Federal Decree-Law No. 7 of 2017 On Excise Tax

The Cabinet:

- Having reviewed the Constitution;

- Federal Decree-Law No. 7 of 2017 On Excise Tax, and its amendments;

- and Cabinet Decision No. 37 of 2017 Concerning the Executive Regulations of Federal Decree-Law No. 7 of 2017 On Excise Tax and its amendments;

- Based on the proposal of the Minister of Finance and with the approval of the Cabinet,

has decided:

Article 1

The following texts shall replace the texts of Article 3, Clause (8) of Article 12, Clause (1) of Article 16, Clause (3) of Article 19, Clause (1) of Article 21, and Clauses (3) and (4) of Article 22 of Cabinet Decision No. 37 of 2017 referred to above:

Article 3 - Application for Tax Registration

1. For the purposes of tax registration, the taxpayer must meet the following requirements and conditions:

a. Submit a tax registration application containing the information and data required by the Authority, using the means specified by the Authority.

b. Provide a financial guarantee, as specified by the Authority.

c. Comply with any...