Executive Regulation on Excise Tax

Provisions

11953 Definition

11916 Cabinet Decision No. (37) of 2017 on the Executive Regulation of The Federal Decree-Law No (7) of 2017 on Excise Tax

11917 Title One

11928 Article (1): Definitions

11929 Article (2): Persons liable to pay Tax

11930 Article (3): Application for Tax Registration

11938 Article (11): Stockpiling

11941 Article (14): Exemption for Exported Goods

11942 Article (15): Designated Zones

11943 Article (16): Deductible Tax

11944 Article (17): Length of Tax Period

11948 Article (21): Excess Refundable Tax

11949 Article (22): Tax Refunds in Special Cases

11950 Article (23): Requirements for Keeping of Tax Record

11954 State

11918 Title Two: Liability to Tax

11931 Article (4): Exception from Tax Registration

11939 Article (12): Release for Consumption

11945 Article (18): Tax Return

11951 Article (24): Repeal of Conflicting Provisions

11955 Minister

11919 Title Three: Registration

11932 Article (5): Rejection of the Tax Registration Application

11940 Article (13): Inclusion of Tax in Advertised Prices

11946 Article (19): Tax Payment

11952 Article (25): Publication and Coming into Force of this Decision

11956 Authority

11920 Title Four: Rules on Tax Payment

11933 Article (6): Tax Deregistration

11947 Article (20): Filing Regular Declarations

11957 Tax

11921 Title Five

11934 Article (7): Rejection of Tax Deregistration Application

11958 Decree-Law

11922 Title Six: Designated Zones

11935 Article (8): Tax Registration on the introduction of Tax

11982 Excise Goods

11923 Title Seven: Calculation of Due Tax

11936 Article (9): Warehouse Keeper Registration

11959 Import

11924 Title Eight: Tax Returns, Tax Periods and Payment of Tax

11937 Article (10): Change of Circumstances of a Warehouse Keeper

11960 Export

11925 Title Nine: Refunds of Excess Tax

11981 Direct Export

11926 Title Ten: Other Tax Refunds

11961 Indirect Export

11927 Title Eleven: Keeping of Tax Record

11962 Overseas Customer

11963 Person

11964 Taxable Person

11965 Designated Zone

11966 Warehouse Keeper

11967 Tax Registration

11968 Tax Registration Number (TRN)

11969 Registrant

11970 Importer

11971 Tax Return

11972 Business

11973 Refundable Tax

11974 Due Tax

11975 Payable Tax

11976 Tax Period

11977 Stockpiler

11978 Customs Legislation

11979 Implementing States

11980 Duty Free Shop