UAE's Federal Tax Authority (FTA) has confirmed 1st December 2019 as the effective date of Excise Tax implementation for the following categories :
- Electronic Smoking Devices and Tools;
- Liquids used in Electronic Smoking Devices and Tools;
- Excise Price for Concentrates, Powders, Gel and Extracts
The FTA has issued Ministerial Decision No. 236 of 2019 wrt Implementation of the Cabinet Decision No. 52 of 2019 On Excise Goods, Excise Tax Rates and the Methods of Calculating the Excise Price.
To read the Ministerial Decision No. 236 of 2019, please click here: Ministerial Decision No. 236 of 2019Click here to download the file