These guidelines, issued by the Governor of the General Authority of Zakat and Tax, establish the regulatory framework for Tax Stamps on excise goods, including tobacco, energy drinks, and carbonated beverages. The Decision identifies De La Rue plc as the approved supplier and details the transition to digital and physical stamps. It clarifies the implementation of Article 9, Article 11, and Article 13 of the Excise Tax Implementing Regulations, covering purchase procedures, payment caps, and mandatory placement. The rules define activation protocols, invalidation processes for damaged stamps, and strict deadlines for compliance across imported and locally traded excise products.