Unified UAE Legislation Database

Federal Tax Authority Decision No. 01 of 2026 amending certain provisions of Federal Tax Authority Decision No. 6 of 2025 concerning standards, controls and procedures for dealing with shortages within the designated zone resulting from the natural characteristics of excise goods

Status

In force

Issuing Authority

FTA

Effective date

XX.XX.XXXX

Official Link

https://

Chairman of the Board of Directors of the Federal Tax Authority

- Having reviewed the Constitution;

- Federal Decree-Law No. 13 of 2016 regarding the establishment of the Federal Tax Authority, and its amendments;

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

- Cabinet Decision No. 37 of 2017 regarding the implementing regulations of Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments;

- Cabinet Decision No. 197 of 2025 regarding excise goods and the tax rates or amounts imposed thereon and the method of calculating the excise price;

- Federal Tax Authority Decision No. 6 of 2025 regarding the criteria, controls and procedures for dealing with  shortfalls  within the designated area resulting from the natural characteristics of excise goods;

- and pursuant to the Chairman of the Board of Directors’ Decision No. 9 of 2021 regarding the delegation of authority to the De...