GCC Common Ruling Excise Agreement

Provisions

11986 Definition

11983 Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC)

11984 Chapter 1: Definitions and General Provisions

11985 Article (1): Definitions

11987 Council

12010 Article (3): Excise Goods and Tax Rate

12015 Article (7): Person Obliged To Pay Tax

12018 Article (9): General Principle

12020 Article (10)

12022 Article (11): Compliance on Import and Export

12031 Article (19): Information Exchange

12035 Article (22): Penalties

12039 Article (25): Executive Rules and Conditions

11988 Agreement

12008 Article (2): Applicability of the Agreement

12009 Chapter 2: Charging Tax

12011 Article (4): Tax Becoming Due

12016 Article (8): Place of Chargeability to Tax and Collection Mechanism

12023 Article (12): Licensing

12032 Article (20): Electronic Service Systems

12036 Article (23): Tax Evasion

12040 Article (26): Schedules

11989 Tax

12012 Article (5): Tax Suspension

12014 Chapter 3: Payment of Tax

12024 Article (13): Registration

12033 Article (21): Cooperation among Member States

12037 Article (24): Objections and Appeals

12041 Article (27): Dispute Resolution

11990 Member State

12013 Article (6): Value of Excise Goods

12017 Chapter 4: Tax Refund

12025 Article (14): The Making and Keeping of Records and Books of Account

12042 Article (28): Amendments

11991 GCC Territory

12019 Chapter 5: Exemptions

12026 Article (15): Tax Returns

12043 Article (29): Coming into Force

11994 The Ministerial Committee

12021 Chapter 6: Compliance Requirements

12029 Article (16): Payment of Tax

11992 Local Law

12027 Article (17): Control and Inspection

12030 Chapter 7: Exchange of Information and Cooperation among States

11995 Person

12028 Article (18): Special Marks/Stamps on Excise Goods

12034 Chapter 8: Penalties and Tax Evasion

11993 Common Customs Law

12038 Chapter 9: Closing Provisions

11996 Tax Administration

11997 Excise Goods

11998 Locally Produced Excise Goods

11999 Import of Excise Goods

12000 Tax Suspension Situation

12002 Tax Warehouse

12001 Licensee

12003 Due Tax

12004 Person Obliged to Pay Tax

12005 The Value of Excise Goods

12006 Business Purposes

12007 Importer