Article 1 - Definitions

In the application of the provisions of this Decree-Law, the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires:

State: United Arab Emirates.
Minister: Minister of Finance.
Authority: Federal Tax Authority.
Tax: Excise Tax.
Excise Goods: Goods that will be determined as being subject to Tax by a Cabinet Decision upon the recommendation of the Minister.
Import: The arrival of Goods from abroad into territory of the State.
Export: The departure of Goods from the territory of the State.
Person: A natural or legal person.
Taxable Person: Any Person registered or obligated to register for Tax purposes under the provisions of this Decree-Law
Designated Zone: Any fenced area intended to be a free zone that cannot be entered or exited except through a designated road, and any area designated by the Authority as being subject to the supervision of a Warehouse Keeper, in accordance with the Executive Regulation of this Decree-Law.
Warehouse Keeper: Any Person approved and registered at the Authority to supervise a Designated Zone in accordance with the Executive Regulation of this Decree-Law.
Tax Registration: A procedure whereby the Taxable Person or his Legal Representative registers at the Authority for Tax purposes.
Tax Registration Number (TRN): A unique number issued by the Authority for each Person registered for Tax purposes.
Registrant: The Taxable Person who has been issued with a TRN.
Importer: The Person whose name appears for customs clearance purposes as the importer of the Excise Goods on the date of Import.
Tax Return: Information and data specified for Tax purposes and submitted by the Taxable Person in accordance with the form prepared by the Authority.
Business: Any activity conducted regularly, on an ongoing basis and independently by any Person, in any location, which involves or may involve trading in Excise Goods.
Refundable Tax: Amounts that have been paid and that the Authority may return to the Person pursuant to the provisions of this Decree-Law.
Due Tax: Tax that is calculated and imposed pursuant to the provisions of this Decree-Law.
Payable Tax: The Due Tax that is due for payment to the Authority.
Deductible Tax: The Tax that has been paid, or considered as have been paid, by a Taxable Person.
Tax Period: A specific period of time for which the Payable Tax shall be calculated and paid.
Administrative Penalties: Amounts imposed upon a Person by the Authority for violating the provisions of this Decree-Law or Federal Law No. (7) of 2017 on Tax Procedures.
Administrative Penalties Assessment: A decision issued by the Authority in relation to the Administrative Penalties due.
Stockpiler: The Person who owns Excise Goods and cannot demonstrate that such goods had been previously subject to Tax pursuant to the conditions stated in the Executive Regulation of this Decree-Law.
Customs Legislation: Federal and local legislation that regulates customs in the State.
The Implementing States: The States of the Gulf Cooperation Council that apply the Tax Law pursuant to an issued legislation.
Tax Evasion: The Person’s use of illegal means, resulting in the reduction of the amount of the Due Tax, non-payment thereof, or a refund of a tax that the Person did not have the right to have refunded under the provisions of this Decree-Law.