Abu dhabi: The Ministry of Finance (MoF) announced the issuance of Cabinet Resolution No. (198) of 2025, amending certain provisions of Cabinet Resolution No. (37) of 2017 regarding the Executive Regulation of Federal Decree-Law No. (7) of 2017 on Excise Tax. These changes are based on the recent amendments to Federal Decree-Law No. (7) of 2025, which introduced specific amendments to the provisions of the Excise Tax.
According to Emirates News Agency, the amendments are part of the UAE's efforts to update the Excise Tax legislative framework. They aim to align the legal provisions between the Decree-Law and its Executive Regulation, with a particular focus on tax registration, excise tax deduction, and refund requests. Additionally, the amendments introduce improvements to some provisions of the Executive Regulation.
The Ministry emphasised that the purpose of the amendments is to enhance tax compliance efficiency and improve procedural clarity for taxable persons. This contributes to a stable business environment, the sustainability of public revenues, and supports the country's direction towards developing a more efficient, flexible, and sustainable tax system.
The Ministry noted that these amendments are part of a comprehensive plan to enhance the country's tax systems. They align the systems with international best practices, reinforcing transparency and efficiency in the implementation of Excise Tax.