by Auditor A | May 26, 2026 | English Topics
UAE excise tax evasion carries criminal penalties under Article 23 of Federal Decree-Law No. 7 of 2017 (as amended by Federal Decree-Law No. 19 of 2022), in addition to the administrative penalties under Cabinet Decision No. 40 of 2017. Four specific acts constitute...
by Auditor A | May 26, 2026 | English Topics
UAE excise tax deductible tax under Article 16 of Federal Decree-Law No. 7 of 2017 (as amended by Federal Decree-Law No. 7 of 2025) consists of four distinct cases: tax paid on exported excise goods; tax paid on goods that become a component of another taxable excise...
by Auditor A | May 26, 2026 | English Topics
FTA Decision No. 11 of 2025 (issued 12 December 2025, effective 1 January 2026) introduces two additional cases where excise tax paid on excise goods may be deducted under Article 16(1)(d) of Federal Decree-Law No. 7 of 2017 — and sets strict documentary controls for...
by Auditor A | May 26, 2026 | English Topics
UAE excise tax is calculated on three possible dates under Article 10 of Federal Decree-Law No. 7 of 2017: the date of import; the date the stockpiler acquires the goods (or the Decree-Law’s effective date for pre-existing stock); or the date excise goods are...
by Auditor A | May 26, 2026 | English Topics
Ministerial Decision No. 249 of 2025 (issued 22 September 2025, effective 1 October 2025) excludes specific smoking cessation products from the definition of “tobacco and tobacco products” for UAE excise tax purposes, using a precise list of Harmonised...
by Auditor A | May 26, 2026 | English Topics
UAE excise tax returns must be filed and payments settled by the 15th day of the month following the end of each monthly tax period, under Articles 17, 18 and 19 of the Executive Regulation — Cabinet Decision No. 37 of 2017 (as amended by Cabinet Decisions No. 108 of...
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