Unified UAE Legislation Database

Federal Tax Authority Decision No. 11 of 2025 on Additional Cases where Excise Tax Paid on Excise Goods may be Deducted and Controls for such Deduction

Status

In force

Issuing Authority

FTA

Effective date

XX.XX.XXXX

Official Link

https://

NOT IN FORCE. This decision is not published yet in the Official Gazette.

The Chairman of the Board of Directors of the Federal Tax Authority has decided:

- Having reviewed the Constitution

- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,

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

- Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments,

- Cabinet Decision No. 37 of 2017 on the Executive Regulation of the Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,

- Cabinet Decision No. 197 of 2025 on Excise Goods, Tax Rates or Amounts Imposed on Excise Goods, and the Methods of Calculating the Excise Price,

- Decision of the Chairman of the Board of Directors No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Federal Tax Authority,

- Federal Tax Authority Decision No. 6 of 2025 on Standards, Controls and Procedures for Dealing with Shortage Within the Designated Zone due to the Natural Cha...