Cabinet Resolution Regarding Administrative Fines for Violations of the Procedures for the Application of Marking Excise Goods in accordance with Cabinet Resolution regarding Marking Tobacco and Tobacco Products

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Cabinet Resolution Regarding Administrative Fines for Violations of the Procedures for the Application of Marking Excise Goods in accordance with Cabinet Resolution regarding Marking Tobacco and Tobacco Products
Cabinet Resolution Regarding Administrative Fines for Violations of the Procedures for the Application of Marking Excise Goods in accordance with Cabinet Resolution regarding Marking Tobacco and Tobacco Products

The last update on this law was listed on 01 May 2019

Issued Date

01 May 2019

Effective Date

01 May 2019

Official Gazette Date

15 May 2019

Official Gazette No

653

Legislation State

Active

Disclaimer: Every effort has been made to produce an accurate and complete English version of this website/ legislation. However, for the purpose of their interpretation and application, reference must be made to the original Arabic text. In case of conflict, the Arabic text will prevail

Index
Article (1) Definitions
Article (2) Scope of Application
Article (3) General Provisions
Article (4) Amending Administrative Fines
Article (5) Objection
Article (6) Issuance of Executive Resolutions
Article (7) Publication and Enforcement
Cabinet Resolution No. (33) of 2019 Regarding Administrative Fines for Violations of the Procedures for the Application of Marking Excise Goods in accordance with Cabinet Resolution No. (42) of 2018 regarding Marking Tobacco and Tobacco Products

The Cabinet:
- Upon reviewing the Constitution,
- Federal Law No (1) of 1972 concerning the Competences of Ministries and Powers of Ministers, and any amendments thereof;
- Federal Law No. (1) of 2011 concerning the Public Revenues of the State;
- Federal Law No. (14) of 2016 concerning Violations and Administrative Penalties in the Federal Government;
- Federal Decree under Law No. (13) of 2016 Establishing the Federal Tax Authority;
- Federal Law No. (7) of 2017 concerning Tax Procedures;
- Federal Law by Decree No. (7) of 2017 concerning Excise Tax;
- Federal Law by Decree No. (8) of 2017 concerning Value Added Tax;
- Cabinet Resolution No. (42) of 2018 concerning Marking Tobacco and Tobacco Products;
- And upon the proposal of the Minister of Finance and the approval of the Cabinet;
Resolves:

Article (1) Definitions

In application of the provisions of this Resolution, the following words and phrases shall have the meanings assigned to each of them, unless the context indicates otherwise:
State : The United Arab Emirates.
Minister : The Minister of Finance.
Authority : Federal Tax Authority
Chairman : The Chairman of the Board of Directors of the Authority.
Tax Law : Federal Law by Decree No. (7) of 2017 concerning Excise Tax.
Administrative Fines : Amounts of money imposed on the person by the Authority for violating the provisions of the Tax Law and the aforementioned Cabinet Resolution No. (42) of 2018.
Person : Natural or legal person.
Tax : Excise tax imposed by Tax Law.
Specified Excise Goods : Tobacco and tobacco products, which must be marked to indicate that the tax has been paid.
Mark : A digital or physical stamp or seal or a mark adopted by the Authority.
Tax Payable : The tax due to be paid to the Authority.

Article (2) Scope of Application

Administrative fines shall be imposed for the violations contained in the tables attached to this Resolution.

Article (3) General Provisions

The imposition of any administrative fine under the provisions of this Resolution shall not result in the exemption of any person from the responsibility for payment of the tax payable in accordance with the provisions of the Tax Law.

Article (4) Amending Administrative Fines

The Cabinet may make any amendments to the administrative violations and fines contained in the Table attached to this Resolution, by adding, deletion or amendment.

Article (5) Objection

A person may object to the administrative fines imposed thereon under the provisions of this Resolution in accordance with the procedures stipulated in Federal Law No. (7) of 2017 concerning the Tax Procedures.

Article (6) Issuance of Executive Resolutions

The Minister shall issue the resolutions necessary for the enforcement of the provisions of this Resolution.

Article (7) Publication and Enforcement

This Resolution shall come into force as of its date of issuance and shall be published in the Official Gazette.

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