Amending Federal Tax Authority Decision No. 2 of 2019 on Implementing the Marking Tobacco and Tobacco Products Scheme

Federal Tax Authority Decision No. 5 of 2020

Issued 11 May 2020 - (Effective from Date of issuance)

The Chairman of the Federal Tax Authority has decided:

Having reviewed the Constitution,
Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority,
Federal Decree-Law No. 7 of 2017 on Excise Tax,
Cabinet Decision No. 42 of 2018 on Marking Tobacco and Tobacco Products,
Federal Tax Authority Decision No. 3 of 2018 on Implementing the Marking Tobacco and Tobacco Products Scheme, and
Federal Tax Authority Decision No. 2 of 2019 on Implementing the Marking Tobacco and Tobacco Products Scheme,

Article 1 - Dates on which Marks will be available

Clause 4 of Article 1 of the Federal Tax Authority Decision No. 2 of 2019 on Implementing the Marking Tobacco and Tobacco Products Scheme shall be replaced with the following text:

4. The date from which it will not be permissible to supply, transfer, store or possess Designated Excise Goods in the State which do not have Marks shall be 1 January 2021.

Article 2 - Abrogation of Conflicting Provisions

All provisions contrary to or inconsistent with the provisions of this Decision shall be abrogated.

Article 3 - Implementation of the Decision

This Decision shall come into effect as of date of issuance.