Federal Tax Authority
January 2026
Administrative Penalties Assessment: A decision issued by the FTA in relation to the Administrative Penalties due.
Business: Any activity conducted regularly, on an ongoing basis and independently by any Person, in any location, which involves or may involve trading in Excise Goods.
Business Day: Any day of the week, except weekends and official holidays of the Federal Government.
Commercial Evidence: The document issued by sea, air or land transport companies and agents, which proves the transfer and departure of Excise Goods from the UAE to outside the UAE, and includes any of the following documents:
- air waybill or air manifest
- sea waybill or sea manifest
- land waybill or land manifest
Deductible Tax: The Tax that has been paid, or considered as have been paid, by a Taxable Person, which it may deduct in accordance with the provisions of the Excise Tax Decree-Law.
Designated Zone: Any fenced area established as a free zone that cannot be entered or exited except through a designated road, and any area designated by the FTA as being subject to the supervision of a Warehouse ...