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Extension on Exemption from the Fees of the Department of Municipalities and Transport for Cinema Operators in the Emirate of Abu Dhabi

Formal citation Issuing sourceDepartment of Culture and Tourism - Circulars → Issued / Gazetted / Effective— · — · — Gazette issue Categorycircular Last indexed11 Jul 2026
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11/11/2021
Cinema Operators in the Emirate of Abu Dhabi ﺍﻟﺳﺎﺩﺓ/ ﻣﺷﻐﻠﻲ ﺩﻭﺭ ﺍﻟﺳﻳﻧﻣﺎ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ ﺍﻟﻣﺣﺗﺭﻣﻭﻥ
Circular No. 37/2021 37/2021 ﺗﻌﻣﻳﻡ ﺭﻗﻡ
Subject: Extension on Exemption from the fees of the
Department of Municipalities and Transport for cinema
operators in the Emirate of Abu Dhabi
ﺗﻣﺩﻳﺩ ﺍﻹﻋﻔﺎء ﻣﻥ ﺭﺳﻡ ﺩﺍﺋﺭﺓ ﺍﻟﺑﻠﺩﻳﺎﺕ ﻭﺍﻟﻧﻘﻝ ﻋﻠﻰ ﻣﺷﻐﻠﻲ ﺩﻭﺭ ﺍﻟﻣـﻭﺿﻭﻉ:
ﺍﻟﺳﻳﻧﻣﺎ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ
Greetings, ﺗﺣﻳﺔ ﻁﻳﺑﺔ ﻭﺑﻌﺩ،
With reference to the above subject, and based on Law
No. (8) of 2018, establishing the Department of Culture
and Tourism - Abu Dhabi (DCT Abu Dhabi) with an
overall mandate to develop and elevate quality
standards of the tourism industry to increase tourism
development in the Emirate of Abu Dhabi, as well as
Executive Council Resolution No. (88) of 2018 (and its
amendments) regarding Municipality fees on cinemas,
and based on the directives of the Executive Council to
support the tourism sector in recovering from the
e c o n o m i c e f f e c t s o f t h e C O V I D - 1 9 p a n d e m i c
“Resolution No. 70 of 2020, No. 33 and No. 187 of
2 0 2 1 ” , a n d t o f u r t h e r s t i m u l a t e t h e i n v e s t m e n t
environment in the Emirate of Abu Dhabi, it has been
decided to exempt sales of movie tickets according to
the following:
ﺑﺷﺄﻥ 2018 ( ﻟﺳﻧﺔ8ﺑﺎﻹﺷﺎﺭﺓ ﺇﻟﻰ ﺍﻟﻣﻭﺿﻭﻉ ﺃﻋﻼﻩ، ﻭﺍﺳﺗﻧﺎﺩﺍ ً ﺇﻟﻰ ﺍﻟﻘﺎﻧﻭﻥ ﺭﻗﻡ )
ﺇﻧﺷﺎء ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ - ﺃﺑﻭﻅﺑﻲ ﻭﻣﺎ ﻧﺹ ﻋﻠﻳﻪ ﺑﺷﺄﻥ ﺍﻟﻣﻬﺎﻡ
ﻭﺍﻻﺧﺗﺻﺎﺻﺎﺕ ﻟﺗﺣﻘﻳﻖ ﺍﻟﺗﻧﻣﻳﺔ ﺍﻟﺳﻳﺎﺣﻳﺔ ﻹﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ، ﻭﺫﻟﻙ ﻣﻥ ﺧﻼﻝ ﺍﻟﻘﻳﺎﻡ
2018 ( ﻟﺳﻧﺔ88ﺑﺎﻟﻣﻬﺎﻡ ﺍﻟﻣﻭﻛﻠﺔ ﻟﻠﺩﺍﺋﺭﺓ، ﻭﻛﺫﻟﻙ ﻗﺭﺍﺭ ﺍﻟﻣﺟﻠﺱ ﺍﻟﺗﻧﻔﻳﺫﻱ ﺭﻗﻡ )
ﺑﺷﺄﻥ ﺍﻟﻁﻠﺏ ﺍﻟﻭﺍﺭﺩ ﻣﻥ ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ ﺑﺎﻗﺗﺭﺍﺡ ﻓﺭﺽ ﺭﺳﻭﻡ ﺟﺩﻳﺩﺓ
)ﻭﺗﻌﺩﻳﻼﺗﻪ(.ﻭﺑﻧﺎء ً ﻋﻠﻰ ﺗﻭﺟﻳﻬﺎﺕ ﺍﻟﻣﺟﻠﺱ ﺍﻟﺗﻧﻔﻳﺫﻱ ﻟﺩﻋﻡ ﺍﻟﻘﻁﺎﻉ ﺍﻟﺳﻳﺎﺣﻲ ﻓﻲ
2020 ﻟﺳﻧﺔ 70 , "ﻭﺍﻟﻘﺭﺍﺭ 19 ﺍﻟﺗﻌﺎﻓﻲ ﻣﻥ ﺍﻵﺛﺎﺭ ﺍﻻﻗﺗﺻﺎﺩﻳﺔ ﻟﺟﺎﺋﺣﺔ ﻛﻭﻓﻳﺩ –
، ﻭﻟﻣﺯﻳﺩ ﻣﻥ ﺍﻟﺗﺣﻔﻳﺯ2021 ﻟﺳﻧﺔ 187 ﻭﻗﺭﺍﺭ ﺭﻗﻡ 2021 ﻟﺳﻧﺔ 33 ﻭﻗﺭﺍﺭ ﺭﻗﻡ
ﻟﺑﻳﺋﺔ ﺍﻻﺳﺗﺛﻣﺎﺭ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ ﻓﻘﺩ ﺗﻘﺭﺭ ﺍﻵﺗﻲ:
1. Extend the exemption of cinema from tourism fees,
the Department of Municipalities and Transport fees on
their sales.
. ﺗﻣﺩﻳﺩ ﺇﻋﻔﺎء ﺩﻭﺭ ﺍﻟﺳﻳﻧﻣﺎ ﻣﻥ ﺭﺳﻡ ﺩﺍﺋﺭﺓ ﺍﻟﺑﻠﺩﻳﺎﺕ ﻭﺍﻟﻧﻘﻝ ﻋﻠﻰ ﺍﻟﺗﺫﺍﻛﺭ ﺍﻟﻣﺑﺎﻋﺔ.1
2. The commitment of the cinema operators to declare
their monthly revenues, provide financial statements in
support of them, and cooperate with the revenue
auditors or those assigned by the Department to verify
the validity of the declarations and fees paid for the
previous periods.
. ﺍﻟﺗﺯﺍﻡ ﺩﻭﺭ ﺍﻟﺳﻳﻧﻣﺎ ﺑﺎﻟﺗﺻﺭﻳﺢ ﻋﻥ ﺇﻳﺭﺍﺩﺍﺗﻬﺎ ﺍﻟﺷﻬﺭﻳﺔ، ﻭﺗﻘﺩﻳﻡ ﺍﻟﺑﻳﺎﻧﺎﺕ ﺍﻟﻣﺎﻟﻳﺔ2
ﺍﻟﻣﺅﻳﺩﺓ ﻟﻬﺎ، ﻭﺗﻌﺎﻭﻥ ﻣﻊ ﻣﺩﻗﻘﻲ ﺍﻹﻳﺭﺍﺩﺍﺕ ﺃﻭ ﺍﻟﻣﻛﻠﻔﻳﻥ ﻣﻥ ﻗﺑﻝ ﺍﻟﺩﺍﺋﺭﺓ ﻟﻠﺗﺣﻘﻖ ﻣﻥ
ﺻﺣﺔ ﺍﻹﻗﺭﺍﺭﺍﺕ ﻭﺍﻟﺭﺳﻭﻡ ﺍﻟﺗﻲ ﺗﻡ ﺳﺩﺍﺩﻫﺎ ﻋﻥ ﺍﻟﻔﺗﺭﺍﺕ ﺍﻟﺳﺎﺑﻘﺔ.
3. The exemption would start on the aforementioned fee
from 01/07/2021 until 31/12/ 2021.
2021/07/01. ﻳﺑﺩﺃ ﺗﻁﺑﻳﻖ ﺍﻹﻋﻔﺎء ﻋﻠﻰ ﺍﻟﺭﺳﻡ ﺍﻟﻣﺫﻛﻭﺭ ﺃﻋﻼﻩ ﺍﻋﺗﺑﺎﺭﺍ ً ﻣﻥ3
.2021 /12/ 31 ﻭﺣﺗﻰ
4. In order to support the tourism and entertainment
sector, in case of any fees have been collected from
customers after July 1st, 2021 until the date of this
circular,
. ﻣﻥ ﺃﺟﻝ ﺩﻋﻡ ﻗﻁﺎﻉ ﺍﻟﺳﻳﺎﺣﺔ ﻭﺍﻟﺗﺭﻓﻳﻪ ﻗﺭﺭﺕ ﺍﻟﺩﺍﺋﺭﺓ ﻓﻲ ﺣﺎﻝ ﺗﺣﺻﻳﻝ ﺃﻳﻪ4
ﻭﺣﺗﻰ ﺗﺎﺭﻳﺦ ﻫﺫﺍ ﺍﻟﺗﻌﻣﻳﻡ، 2021 ﻳﻭﻟﻳﻭ 1 ﺭﺳﻭﻡ ﻣﻥ ﺍﻟﻌﻣﻼء ﻓﻳﻣﺎ ﺑﻌﺩ
a- In case cinema operators paid these fees to the
Department, the Department will return them to the
establishments as credit balances to be deducted from
future outstanding claims, provided that there are no
dues from the establishment owed before July 1, 2021.
ﺃ- ﻓﻲ ﺣﺎﻝ ﺳﺩﺍﺩ ﺩﻭﺭ ﺍﻟﺳﻳﻧﻣﺎ ﻟﺗﻠﻙ ﺍﻟﺭﺳﻭﻡ ﻋﻠﻰ ﺍﻟﺩﺍﺋﺭﺓ ﺇﺭﺟﺎﻋﻬﺎ ﻟﻠﻣﻧﺷﺄﺓ ﺑﺷﺭﻁ
.2021 ﻳﻭﻟﻳﻭ 1 ﻋﺩﻡ ﻭﺟﻭﺩ ﻣﺳﺗﺣﻘﺎﺕ ﻋﻠﻰ ﺍﻟﻣﻧﺷﺄﺓ ﻗﺑﻝ
Circular No. 37/2021 1 of 2
P.O.Box 94000, Abu Dhabi, United Arab Emirates dctabudhabi.ae ، ﺃﺑﻭﻅﺑﻲ، ﺍﻹﻣﺎﺭﺍﺕ ﺍﻟﻌﺭﺑﻳﺔ ﺍﻟﻣﺗﺣﺩﺓ94000ﺹ.ﺏ.
t. +971 2 4440444 f. +971 2 4440400 Visitabudhabi.ae +971 2 4440400ﻓﺎﻛﺱ. +971 2 4440444 ﻫﺎﺗﻑ.

b- In the event that the cinema operator has not paid
these fees to the Department, the establishments may
consider them as revenue to support the tourism and
entertainment sector.
ﺏ- ﻓﻲ ﺣﺎﻝ ﻋﺩﻡ ﺳﺩﺍﺩ ﺩﻭﺭ ﺍﻟﺳﻳﻧﻣﺎ ﻟﻬﺫﻩ ﺍﻟﺭﺳﻭﻡ ﻟﻠﺩﺍﺋﺭﺓ ﻳﺟﻭﺯ ﻟﻠﻣﻧﺷﺄﺓ ﺇﻋﺗﺑﺎﺭﻫﺎ
ﺇﻳﺭﺍﺩﺍ ً ﻓﻌﻠﻳﺎ ً ﻟﻬﺎ ﻭﺫﻟﻙ ﻟﺩﻋﻡ ﺍﻟﻘﻁﺎﻉ ﺍﻟﺳﻳﺎﺣﻲ ﻭﺍﻟﺗﺭﻓﻳﻬﻲ.
Please note that DCT Abu Dhabi's auditors will verify
cinema operators’ compliance with these instructions.
ﻳﺭﺟﻰ ﺍﻟﻌﻠﻡ ﺑﺄﻧﻪ ﺳﻳﺗﻡ ﺍﻟﺗﺩﻗﻳﻖ ﻋﻠﻰ ﺇﻳﺭﺍﺩﺍﺕ ﺩﻭﺭ ﺍﻟﺳﻳﻧﻣﺎ ﻣﻥ ﻗﺑﻝ ﻣﺩﻗﻘﻲ ﺩﺍﺋﺭﺓ
ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ - ﺃﺑﻭﻅﺑﻲ ﻟﻠﺗﺣﻘﻖ ﻣﻥ ﺍﻻﻟﺗﺯﺍﻡ ﺑﻬﺫﻩ ﺍﻟﺗﻌﻠﻳﻣﺎﺕ.
We hope that you will abide with the above-mentioned to
avoid any procedures and fines that will be levied in
relation to the violators.
ﺁﻣﻠﻳﻥ ﻣﻧﻛﻡ ﺍﻻﻟﺗﺯﺍﻡ ﺑﻣﺎ ﺗﻡ ﺍﻹﺷﺎﺭﺓ ﺇﻟﻳﻪ ﺗﻔﺎﺩﻳﺎ َ ﻟﻺﺟﺭﺍءﺍﺕ ﺍﻟﺟﺯﺍﺋﻳﺔ ﻭﺍﻟﻐﺭﺍﻣﺎﺕ ﺍﻟﺗﻲ
ﺳﺗﺗﺧﺫ ﺑﺷﺄﻥ ﺍﻟﻣﺧﺎﻟﻔﻳﻥ.
For further inquiries kindly contact Mrs. Noora Saeed Al
Ali - Accounts Receivables Unit Head on land line
025995089 or via e-mail
noora.alali@dctabudhabi.ae
revenueassurance@dctabudhabi.ae.
ﻟﻠﻣﺯﻳﺩ ﻣﻥ ﺍﻻﺳﺗﻔﺳﺎﺭﺍﺕ ﻳﻣﻛﻧﻛﻡ ﺍﻟﺗﻭﺍﺻﻝ ﻣﻊ ﺍﻟﺳﻳﺩﺓ ﻧﻭﺭﺓ ﺳﻌﻳﺩ ﺁﻝ ﻋﻠﻲ - ﺭﺋﻳﺱ
ﺃﻭ ﻋﺑﺭ ﺍﻟﺑﺭﻳﺩ 025995089 ﻭﺣﺩﺓ ﺍﻟﺣﺳﺎﺑﺎﺕ ﺍﻟﻣﺳﺗﺣﻘﺔ ﻋﻠﻰ ﻫﺎﺗﻑ ﺭﻗﻡ
ﺍﻹﻟﻛﺗﺭﻭﻧﻲ
noora.alali@dctabudhabi.ae
.revenueassurance@dctabudhabi.ae
Thank you for your cooperation. ﺷﺎﻛﺭﻳﻥ ﻟﻛﻡ ﺣﺳﻥ ﺗﻌﺎﻭﻧﻛﻡ،
Kind Regards. ﻭﺗﻔﺿﻠﻭﺍ ﺑﻘﺑﻭﻝ ﻓﺎﺋﻖ ﺍﻻﺣﺗﺭﺍﻡ ﻭﺍﻟﺗﻘﺩﻳﺭ.
The Department of Culture and Tourism - Abu Dhabi ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ - ﺃﺑﻭﻅﺑﻲ
Circular No. 37/2021 2 of 2
P.O.Box 94000, Abu Dhabi, United Arab Emirates dctabudhabi.ae ، ﺃﺑﻭﻅﺑﻲ، ﺍﻹﻣﺎﺭﺍﺕ ﺍﻟﻌﺭﺑﻳﺔ ﺍﻟﻣﺗﺣﺩﺓ94000ﺹ.ﺏ.
t. +971 2 4440444 f. +971 2 4440400 Visitabudhabi.ae +971 2 4440400ﻓﺎﻛﺱ. +971 2 4440444 ﻫﺎﺗﻑ.

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