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August 24, 2026
Excise Tax Law and Its Executive Regulations
2024 Edition
"Issued by the General Tax Authority"
Law No. (25) of 2018 Concerning Excise Tax
Contents
PROMULGATION ARTICLES
Article 1 - Definitions
Article 2 - Tax Imposition
Article 3 - Tax Due Date
Article 4 - Value Determination
Article 5 - Tax Liability
Article 6 - Registration Requirements
Article 7 - Tax Returns and Payment
Article 8 - Record Keeping
Article 9 - Tax Assessment
Article 10 - Tax Warehouse Licensing
Article 11 - Suspended Tax Status
Article 12 - Tax Refunds