INSIGHTS

Understanding the Landscape of Excise Taxation  The regulatory framework established by this Decree-Law is pertinent to Excise Goods, as delineated in a Cabinet Decision endorsed by the Minister.  Taxation is applicable to the following activities involving Excise Goods: a. Production of Excise Goods within the State, integrated into business operations.

This article delves into the concept of RSP Registration that companies that are subject to Excise Tax may want to consider while planning their business operations in dealing with excisable goods within the UAE.  Items that fall under the scope of Excise Tax and their tax rates  The above are

What is a DZ? According to Article 15(2) of the The Executive Regulation of the Federal Decree-Law No. 7 of 2017 on Excise Tax, a Designated Zone “is a fenced area that:  has security measures in place to restrict entry and exit of individuals and movement of Excise Goods to

Introduction The United Arab Emirates Federal Tax Authority (FTA) recently unveiled substantial revisions to the Excise Tax framework via Cabinet Decision 108 of 2023. Effective from December 1, 2023, these adjustments mark a pivotal moment in the evolution of taxation regulations since their inception in 2017. Introducing New Definitions  The