In the Digest, we tell you about changes in UAE law, including new tax rules for excise goods. We will also tell you about the actions for which rewards of up to AED 25,000 are available.
At the federal level, the UAE Government has issued Official Gazette No. 791. New Dubai Government Official Gazette No. 697 has also been issued. See the following links to find a full list of the published regulations.
New tax regulations for excise goods including e-smoking liquids and devices and beverage concentrates which are published in Ministerial Decision No. 1 of 2025 came into effect on January 3, 2025. The new Decision abrogates the previous Ministerial Decision No. 236 of 2019. Read about the main changes in the Real Law article.
Effective from January 15, 2025:
- Ministerial Decision No. 301 of 2024 on the Tax Group for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses.
- Ministerial Decision No. 302 of 2024 On the Participation Exemption and Foreign Permanent Establishment Exemption for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Business...