The Cabinet:
- 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,
- Federal Decree No. 32 of 2017 ratifying the Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC),
- Cabinet Decision No. 55 of 2019 on Excise Price for Tobacco Products,
- Cabinet Decision No. 197 of 2025 on Excise Goods, Tax Rates or Amounts Imposed on Excises Goods and the Methods of Calculating the Excise Price,
- Pursuant to what was presented by the Minister of Finance and approved by the Cabinet,
Decided:
In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context requires otherwise:
Excise Price: The price calculated in accordance with Article 11 of the Cabinet Decision No. 197 of 2025 referred to abo...