The Cabinet has decided:
- 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);
- Cabinet Decision No. 38 of 2017 on Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price;
- And pursuant to the presentation of the Minister of Finance,
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