GCC Agreements

• Common VAT Agreement of the States of the Gulf Cooperation Council (GCC) Download

• Common Excise Tax Agreement of the States of the Gulf Cooperation Council (GCC) Download

VAT

• Federal Decree-Law No. (8) of 2017 on Value Added Tax(GCC) Download

• Cabinet Decision No. (52) of 2017 on the Executive Regulations of the Federal Decree-Law No (8) of 2017 on Value Added Tax Download

• Federal Law No. (7) of 2017 on Tax Procedures Download

• Cabinet Decision No. (36) of 2017 on the Executive Regulation of Federal Law No. (7) of 2017 on Tax Procedures Download

• VAT User Guide (Registration, Amendments & De-registration) Download

EXCISE

• Federal Decree-Law No. (7) of 2017 on Excise Tax Download

• Cabinet Decision No. (37) of 2017 on the Executive Regulation of The Federal Decree-Law No (7) of 2017 on Excise Tax Download

• Cabinet Decision No. (38) of 2017 on Excise Goods, Excise Tax Rates and the Method of Calculating the Excise Price Download

• Cabinet Decision No. (42) of 2018 On Marking Tobacco and Tobacco Products Download