This Public Clarification (1 January 2019) explains when persons holding Digital Tax Stamp marks must return them to the FTA under Cabinet Decision No. 42 of 2018 on Marking Tobacco and Tobacco Products. It sets out the scenarios in Article 6(3), such as a person no longer intending to use marks, and the practical steps. Marks are physically returned to the operator of the scheme appointed by the FTA, and the return must also be reported to the FTA through the Digital Tax Stamp system.
EXTP001
Excise Tax Public Clarification
Scenarios requiring the return of Digital Tax Stamps
Issue
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