Finance Ministry Amends Certain Provisions of the Executive Regulation of the Excise Tax
Ministry of Finance announces amendments to the executive regulation of excise tax to enhance tax compliance efficiency.
SUMMARY
The UAE Ministry of Finance issued a decision to amend provisions of the executive regulation of excise tax to improve tax compliance efficiency and update the legislative framework in line with best international practices.
KEY HIGHLIGHTS
- Issuance of Cabinet Resolution No. 198 of 2025 amending provisions of the executive regulation of excise tax.
- Amendments aim to enhance tax compliance efficiency and clarify procedures.
- Amendments are part of a comprehensive plan to develop tax systems in the UAE.
CORE SUBJECT
Amendment of Provisions of the Executive Regulation of Excise Tax
The Ministry of Finance announced the issuance of Cabinet Resolution No. 198 of 2025 amending certain provisions of Cabinet Resolution No. 37 of 2017 concerning the Executive Regulation of Federal Decree-Law No. 7 of 2017 on Excise Tax. This is based on the recent amendments to Federal Decree-Law No. 7 of 2025, which introduced some changes to the provisions of the excise tax.
The amendment comes as part of the UAE's efforts to update the legislative framework for excise tax and harmonize the legal texts between the decree-law and the executive regulation regarding provisions related to tax registration, excise tax deduction, and refund requests, in addition to some improvements to certain articles of the executive regulation.
The Ministry confirmed that the amendments aim to enhance tax compliance efficiency and clarify procedures for taxpayers, contributing to strengthening the business environment and the sustainability of public revenues. This supports the country's directions towards developing a more efficient, flexible, and sustainable tax system. The Ministry pointed out that these amendments are part of a comprehensive plan to develop the tax systems in the country and ensure their alignment with best international practices, enhancing transparency and efficiency in applying the excise tax.
KEYWORDS
MENTIONED ENTITIES 3
Ministry of Finance
🏛️ OrganizationGovernment entity responsible for finance and taxes in the UAE
Cabinet
🏛️ OrganizationGovernment body that issued Resolution No. 198 of 2025
United Arab Emirates
📍 Location_CountryCountry implementing the excise tax system and issuing the amendments