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Contents
PROMULGATION ARTICLES
SECTION ONE - DEFINITIONS
SECTION TWO - SCOPE OF THE TAX
Having reviewed:
The Constitution,
Law No. (25) of 2018 concerning Excise Tax,
Emiri Decree No. (29) of 1996 regarding Cabinet' decisions that are submitted to the Emir for ratification and issuance,
Emiri Decree No. (77) of 2018 establishing the General Tax Authority,
And given due consideration to the proposal of the Minister of Finance,
Has decided the following:
The provisions of the Executive Regulations for the referred Excise Tax Law, attached to this resolution, shall be implemented.
All relevant authorities, each within its jurisdiction, shall implement this resolution. It shall come into effect on the day following its publication in the Official Gazette.
In the application of the provisions of these regulations, the following words and phrases shall have the meanings assigned to each, unless the context requires otherwise: