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EXCISE TAX IMPLEMENTING REGULATIONS
Issued by The General Authority of Zakat & Tax’s Board of Directors Resolution No. (9-1-17)
Dated: 05/09/1438 H | 31/05/2018 G
as amended by resolution No. (2-3-19)
Dated: 10/09/1440 H | 15/05/2019 G
GAZT English Translated Version
THIS ENGLISH DOCUMENT SERVES AS AN UNOFFICIAL TRANSLATION OF THE OFFICIAL PUBLISHED ARABIC VERSION. IN CASE OF ANY DISCREPANCIES BETWEEN THIS VERSION AND THE OFFICIAL ARABIC VERSION, THE INFORMATION INCLUDED IN THE OFFICIAL
Contents
CHAPTER 1 - PREAMBLE
Article 1 - Definitions
CHAPTER 2 - EXCISE GOODS
Article 2 - Excise Goods
Article 3 - Tax Rates
CHAPTER 3 - TAX DUE CALCULATION
Article 4 - Tax Calculation
CHAPTER 4 - TAXABLE CASES
Article 5 - Release for Consumption
Article 6 - Tax Suspension Arrangement
CHAPTER 5 - PERSONS LIABLE FOR TAX PAYMENT
Article 7 - Persons Liable for the Tax Due Payment
CHAPTER 6 - TAX BASE
Article 8 - Retail Sales Price
CHAPTER 7 - TAX STAMPS
Article 9 - Tax Stamps
Article 10 - Authorized Supplier of Tax Stamp
Article 11 - Purchase of Tax Stamps
Article 12 - Possession of Tax Stamps
Article 13 - Deactivation and Invalidation of Tax Stamps
Article 14 - Additional Provisions
CHAPTER 8 - REPORTING OF TAX DUE
Article 15 - Reporting of Tax Due on Importation
Article 16 - Tax Returns
CHAPTER 9 - TAX ASSESSMENT AND DISCLOSURE
Article 17 - Assessment of Tax Due by the Authority
CHAPTER 10 - PAYMENT OF TAX DUE
Article 18 - Payment of Tax Due
Article 19 - Failure to Pay the Tax Due
CHAPTER 11 - REGISTRATION APPLICATION FOR EXCISE TAX PURPOSES
Article 20 - Registration Application
Article 21 - Decision on the Registration Application
CHAPTER 12 - EXCISE REGISTRANT RESPONSIBILITIES
Article 22 - Administrative Requirements
CHAPTER 13 - REGISTRATION AMENDMENTS
Article 23 - Registration Amendments
CHAPTER 14 - DEREGISTRATION PROCESS
Article 24 - Deregistration
Article 25 - Deregistration Application
CHAPTER 15 - GRANTING A TAX WAREHOUSE LICENSE
Article 26 - Conditions for Granting a Tax Warehouse License
Article 27 - Production of Excise Goods
Article 28 - Storage of Excise Goods
CHAPTER 16 - TAX WAREHOUSE LICENSE
Article 29 - Tax Warehouse License Application
Article 30 - Financial Security
Article 31 - Administrative Requirements
Article 32 - Assessment of License Granting
Article 33 - License Amendment
Article 34 - License Term
Article 35 - License Renewal