Ministry of Finance announces Cabinet Resolution amending certain provisions of executive regulation of Excise Tax

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, based on the recent amendments to Federal Decree-Law No. (7) of 2025, which introduced certain amendments to the provisions of the Excise Tax.

The amendments come as part of the UAE’s efforts to update the Excise Tax legislative framework and align the legal provisions between the Decree-Law and its Executive Regulation, particularly with respect to tax registration, excise tax deduction, and refund requests, in addition to introducing certain improvements to some provisions of the Executive Regulation.

The Ministry emphasised that the amendments aim to enhance tax compliance efficiency and improve procedural clarity for taxable persons, contributing to a stable business environment and the sustainability of public revenues, and supporting the country’s direction towards developing a more efficient, flexible, and sustainable tax system.

The Ministry noted that these amendments form part of a comprehensive plan to enhance the country’s tax systems, aligning it with international best practices, therefore reinforcing transparency and efficiency in the implementation of Excise Tax.

WAM