Contents
Article 1 - Definitions
Article 2 - Placement and Activation of Distinctive Marks
Article 3 - Taxpayer Obligations
Article 4 - Authority Methods and Procedures
Article 5 - Activation and Verification Procedures
Article 6 - Exemptions
Article 7 - Authorized Suppliers
Article 8 - Purchase Orders
Article 9 - Termination and Deactivation
Article 10 - Cancellation and Return
Article 11 - Possession Requirements
Article 12 - Record Keeping
Article 13 - Implementation Stages
Article 14 - Publication and Enforcement
Having perused Customs Act promulgated by Law No. (40) of 2002, Act No. 25 of 2018 on the Excise tax, Emiri Resolution No. 29 of 1996 on the Resolutions of the Council of Ministers Submitted to the Emir for Ratification and Issuance;
Emiri Resolution No. 77 of 2018 on the establishment of the General Tax Authority, Executive Regulations of Law No. 25 of 2018 on the Excise Tax issued by the Council of Ministers Resolution No. 5 of 2019,
Council of Ministers Resolution No. 16 of 2020 on defining exempted goods from Excise tax and the conditions for exemption thereof,
Resolution No. 10 of 2021 issued by the Minister of Finance regarding the regulations for exempting diplomatic and consular bodies, international organizations, heads and members of diplomatic and consular corps accredited to the State from excise tax; and
The approval of this draft resolution issued by the Council of Ministers at its regular meeting No. (30) of 2021 conducted on 11 August 2021,
The following resolutions have hereby been issued by the Minister of Finance:
Article 1 - Definitions
In the application of the provisions hereof, the following words and expressions shall have the meanings ascribed thereto hereunder unless the context indicates otherwise:
Authority: General Tax Authority
Excise goods: Those goods that are subject to Excise tax in accordance with the provisions stipulated under the law.
Distinctive mark: Distinctive character, digital or physical stamp or mark which is approved by the Authority.
Authorized supplier: a person contracted by the Authority for supplying distinctive marks.
The system: it is the electronic system approved by the Authority for the purposes of managing and tracking distinctive marks.
Mark activation: a procedure whereby the distinctive mark is activated and linked to excise goods data in the system.
The Law: it is the aforesaid Law No. (25) of 2018.