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August 24, 2026

Cabinet Decision No. 5 of 2019

2019 Edition

"Issued by The Cabinet"

Issuing the Executive Regulations of Law No. (25) of 2018 Concerning Excise Tax

Contents

PROMULGATION ARTICLES

SECTION ONE - DEFINITIONS

SECTION TWO - SCOPE OF THE TAX

The Cabinet:

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,