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

Read it on the regulator's website

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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