The Cabinet:
- having reviewed the Constitution،
- and Federal Decree-Law No. (1) of 1972 concerning the remit of Ministries and the powers of Ministers, as amended,
- Federal Law No. 7 of 2017 on Excise Tax, and its amendments,
- Pursuant to Federal Decree-Law No. (8) of 2017 concerning value added tax, as amended,
- Pursuant to Federal Decree-Law No. (28) of 2022 concerning the Tax Procedures Law, as amended,
- Pursuant to Cabinet Decision No. (106) of 2025 concerning infringements and Administrative Penalties arising from breaches of the legislation governing the electronic invoicing system,
- Pursuant to what was presented by the Minister of State for Financial Affairs and approved by The Cabinet,
Has decided:
Article 1 - Definitions
The definitions set out in Federal Decree-Law No. (28) of 2022 concerning the Tax Procedures Law shall apply to this Decision, and, save where otherwise provided, the following words and expressions shall have the meanings set out opposite each of them, unless the context otherwise requires:
El...