Chairman of the Board of Directors of the Federal Tax Authority,
- having reviewed the Constitution
- Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,
- Pursuant to Federal Decree-Law No. 28 of 2022 concerning the Tax Procedures Law, as amended,
- Pursuant to Cabinet Decision No. 74 of 2023 concerning the Executive Regulations of Federal Decree-Law No. 28 of 2022 on Tax Procedures, as amended,
- Chairman of the Board of Directors’ Decision No. 9 of 2021 concerning the delegation of powers to the Deputy Chairman of the Board of Directors of the Federal Tax Authority,
- Subject to the Board of Directors’ approval of the Authority’s memorandum regarding the Authority’s procedures in respect of seized assets and goods, at its forty-fourth meeting held on April 30, 2026,
has decided:
Article 1 - Definitions
The following words and phrases, wherever they appear in this Decision, shall have the meanings set out opposite each of them, unless the context otherwise requires:
Authority: Federal Tax Authority.
Executive Regulations: Cabinet Decision N...