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Federal Law No. 7 of 2017 on Excise Tax

HH Sheikh Khalifa bin Zayed Al Nahyan, UAE President and Ruler of Abu Dhabi issued the Federal Law No. (7) on selective tax which sets the foundations of tax procedures, tax implementation, tax rates, tax obligations, cases of tax exemption, as well as procedures and rules of tax registration and cancellation. The law outlines cases in which tax registration or de-registration are exempted in addition to rules with regards to tax payment or exemption.

The law also stipulates selective tax procedures to be implemented for each designated area, as well as rules and regulations with regards to cases of transfer of selective goods within designated zones, general framework of calculation of tax and tax deductions. The law specifies the tax period, tax declaration, tax payment mechanisms and tax evasion and penalties. These procedures will come into effect from 1 October 2017.

View the text of the​ Law​​​​