Excise Tax

His Highness Sheikh Khalifa bin Zayed Al Nahyan, President of the United Arab Emirates, has issued the following Decree-Law:

• Having reviewed the Constitution;

• Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers, and its amendments;

• Federal Law No. 11 of 1981 on the Imposition of a Federal Customs Tax on Imports of Tobacco and its Derivatives, and its amendments;

• Federal Law No. 26 of 1981 on the Commercial Maritime Law, and its amendments;

• Federal Law No. 5 of 1985 promulgating the Civil Transactions Law, and its amendments;

• Federal Law No. 3 of 1987 promulgating the Penal Law, and its amendments;

• Federal Law No. 10 of 1992 promulgating the Law of Evidence in Civil and Commercial Transactions, and its amendments;

• Federal Law No. 11 of 1992 promulgating the Civil Procedure Law, and its amendments;

• Federal Law No. 18 of 1993 promulgating the Commercial Transactions Law;

• Federal Law No. 8 of 2004 on the Financial Free Zones;

• Federal Law No. 1 of 2006 on Electronic Commerce and Transactions;

• Federal Law No. 2 of 2008 on the National Societies and Associations of Public Welfare;

• Federal Law No. 15 of 2009 on Combating Tobacco, and its amendments;

• Federal Law No. 1 of 2011 on the State's Public Revenues;

• Federal Law No. 8 of 2011 on the Reorganisation of the State Audit Institution;

• Federal Decree-Law No. 8 of 2011 on the Rules of the Preparation of the General Budget and Final Accounts;

• Federal Law No. 4 of 2012 on the Regulation of Competition;

• Federal Law No. 12 of 2014 on the Organisation of the Auditing Profession;

• Federal Law No. 2 of 2015 on Commercial Companies;

• Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments;

• Federal Law No. 7 of 2017 on Tax Procedures, and its amendments; and

• Pursuant to what was presented by the Minister of Finance and approved by Cabinet,