Federal Tax Authority
Cabinet Decision No. 198 of 2025 Amending the Executive Regulation of the Excise Tax Law
Updates Excise Tax registration protocols (including FTA authority to unilaterally register non-compliant persons), extends the window for claiming excise deductions to the subsequent tax period, aligns refund timelines with the Tax Procedures Law, and broadens refund eligibility for non-taxable persons. Date shown is the decision's issue date; the exact Official Gazette publish date was not independently confirmed — flagged.
What firms should do
Yes — excise-registered businesses should review updated registration, deduction and refund procedures
- Regulator
- Federal Tax Authority
- Type
- Cabinet Decision
- Status
- Enacted
- Published
- 29 Dec 2025
- Takes effect
- 1 Jan 2026
- Reference
- Cabinet Decision No. 198 of 2025 (amends Cabinet Decision No. 37 of 2017)
- Topic
- Excise Tax
- Impact
- Medium
Found automatically on the regulator's website and summarised by AI by Arakan Lexara. Not legal advice; check the official source before relying on it.
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