Cabinet Decision 38 (2017) -Excise Goods, Excise Tax Rates and the Method of Calculating the Excise Price

Cabinet Decision No. (38) of 2017 on Excise Goods, Excise Tax Rates and the Method of Calculating the Excise Price The Cabinet:

• Having reviewed the Constitution;
• Federal Decree-Law No. (13) of 2016 on the Establishment of the Federal Tax Authority;
• Federal Law No. (7) of 2017 on Tax Procedures;
• Federal Decree-Law No. (7) of 2017 on Excise Tax;
• Federal Decree-Law No. (32) of 2017 ratifying the Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC),
• And pursuant to the presentation of the Minister of Finance and approved by the Cabinet,

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