Federal Decree-Law on Excise Tax

11887 Definition

11845 Federal Decree-Law No. (7) of 2017 on Excise Tax

11846 Chapter One: Definitions

11847 Article (1)

11849 Article (2) - Implementation and Scope of Tax

11853 Article (5) - Tax Registration

11859 Article (10) – Tax Calculation Date'

11863 Article (13) - Designated Zone

11868 Article (17) –Tax Period'

11872 Article (20) – Excess Refundable Tax'

11875 Article (22) – Administrative Penalties Assessment'

11878 Article (24) – Record-Keeping and Evidential Requirements'

11881 Article (26) – Executive Regulation'

11886 Article (15) - Tax Calculation

11888 State

11848 Chapter Two: Implementation, Scope and Calculation of Tax

11850 Article (3) – Tax Calculation'

11854 Article (6) – Exceptions from Registration'

11860 Article (11) – Inclusion of the Tax in the Advertised Price'

11864 Article (14) – Transfer of Excise Goods in Designated Zones'

11866 Article (16) – Deductible Tax'

11869 Article (18) – Tax Return'

11873 Article (21) – Tax Refunds in Special Cases'

11876 Article (23) – Instances of Tax Evasion'

11879 Articles (25) – Stating the Tax Registration Number'

11882 Article (27) – Revenue Sharing'

11889 Minister

11851 Article (4) - Tax Obligations

11852 Chapter Three: Tax Registration and Deregistration

11855 Article (7) - Tax Deregistration

11861 Article (12) – Tax Exemption'

11870 Article (19) – Payment of Tax'

11883 Article (28)

11890 Authority

11856 Article (8) – Registration as a Warehouse Keeper'

11858 Chapter Four: Rules Pertaining to Tax Payment and Tax Exemption

11884 Article (29) – Abrogation of Conflicting Provisions'

11891 Tax

11857 Article (9) - The Procedures, Controls and Conditions of Tax Registration and Tax Deregistration

11862 Chapter Five: Designated Zones

11885 Article (30) – Publication and Application of the Decree-Law'

11892 Excise Goods

11865 Chapter Six: Calculation of Due Tax

11893 Import

11867 Chapter Seven: Tax Period, Tax Return and Tax Payment

11894 Export

11871 Chapter Eight: Carrying Forward Excess Refundable Tax

11895 Person

11874 Chapter Nine: Violations and Penalties

11896 Taxable Person

11877 Chapter Ten: General Provisions

11897 Designated Zone

11880 Chapter Eleven: Final Provisions

11898 Warehouse Keeper

11899 Tax Registration

11900 Tax Registration Number (TRN)

11901 Registrant

11902 Importer

11903 Tax Return

11904 Business

11905 Refundable Tax

11906 Due Tax

11907 Payable Tax

11908 Deductible Tax

11909 Tax Period

11910 Administrative Penalties

11911 Administrative Penalties Assessment

11912 Stockpiler

11913 Customs Legislation

11914 The Implementing States

11915 Tax Evasion