Article 1 - Definitions
In the application of the provisions of this Decision, the following words and expressions shall have the meaning assigned against each, unless the context otherwise requires:
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June 26, 2026
This is not an official Translation:
The Mechanism for Calculating the Percentage of Sugar and Other Sweeteners in Concentrates, Powders, Gels, and Extracts for which no Guidelines are Available or where the Guidelines were Proven Inaccurate
Federal Tax Authority Decision No. 10 of 2025 - Issued 12 Dec 2025 (Effective from 1 Jan 2026)
The Chairman of the Board of Directors of the Federal Tax Authority has decided:
Having reviewed the Constitution,
Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,
Cabinet Decision No. 37 of 2017 on the Executive Regulation of the Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,
Cabinet Decision No. 197 of 2025 on Excise Goods, Tax Rates or Amounts Imposed on Excise Goods, and the Methods of Calculating the Excise Price,
Decision of the Chairman of the Board of Directors No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Federal Tax Authority, and
Pursuant to the approval of the Board of Directors on the Authority's Memorandum on the mechanism for calculating sugar and other sweeteners in concentrates, powders, gels, and extracts for which no guidelines are available or where the guidelines were proven inaccurate, in its 41st meeting held on 30/10/2025.