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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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10/05/2020
Messrs. Cinema Operators in the Emirate of Abu
Dhabi
ﺍﻟﺳﺎﺩﺓ/ ﻣﺷﻐﻠﻲ ﺩﻭﺭ ﺍﻟﺳﻧﻳﻣﺎ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭ ﻅﺑﻲ ﺍﻟﻣﺣﺗﺭﻣﻳﻥ
Circular No. 42/2020 42/2020 ﺗﻌﻣﻳﻡ ﺭﻗﻡ
Subject: Exemption from the fees of the Department of
Municipalities and Transport for cinema operators in the
Emirate of Abu Dhabi
ﺇﻋﻔﺎء ﻣﺷﻐﻠﻲ ﺩﻭﺭ ﺍﻟﺳﻳﻧﻣﺎ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ ﻣﻥ ﺭﺳﻡ ﺩﺍﺋﺭﺓ ﺍﻟﺑﻠﺩﻳﺎﺕ ﺍﻟﻣـﻭﺿﻭﻉ:
ﻭﺍﻟﻧﻘﻝ
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 achieve 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
issuing the Abu Dhabi Economic Incentive Package
within the Ghadan 21 initiative “Resolution No. 70 of
2020”, and for further stimulation to the investment
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 ﺑﺎﻟﻣﻬﺎﻡ ﺍﻟﻣﻭﻛﻠﺔ
ﺑﺷﺄﻥ ﺍﻟﻁﻠﺏ 2018 ( ﻟﺳﻧﺔ88ﻟﻠﺩﺍﺋﺭﺓ، ﻭﻛﺫﻟﻙ ﻗﺭﺍﺭ ﺍﻟﻣﺟﻠﺱ ﺍﻟﺗﻧﻔﻳﺫﻱ ﺭﻗﻡ )
ً
ﺍﻟﻭﺍﺭﺩ ﻣﻥ ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ ﺑﺎﻗﺗﺭﺍﺡ ﻓﺭﺽ ﺭﺳﻭﻡ ﺟﺩﻳﺩﺓ )ﻭﺗﻌﺩﻳﻼﺗﻪ(.ﻭﺑﻧﺎء
ﻋﻠﻰ ﺗﻭﺟﻳﻬﺎﺕ ﺍﻟﻣﺟﻠﺱ ﺍﻟﺗﻧﻔﻳﺫﻱ ﻭﺇﺻﺩﺍﺭ ﺣﺯﻣﺔ ﺍﻟﻣﺳﺭّﻋﺎﺕ ﺍﻟﺗﻧﻣﻭﻳﺔ ﺍﻻﻗﺗﺻﺎﺩﻳﺔ
(، ﻭﻟﻣﺯﻳﺩ2020 ﻟﺳﻧﺔ 70 " )ﺍﻟﻘﺭﺍﺭ ﺭﻗﻡ21 ً ﻹﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ ﺿﻣﻥ ﺑﺭﻧﺎﻣﺞ "ﻏﺩﺍ
ً
ﻓﻘﺩ ﺗﻘﺭﺭ ﺇﻋﻔﺎء ﺗﺫﺍﻛﺭ ﺍﻟﺳﻳﻧﻣﺎ ﻭﻓﻘﺎ ﻣﻥ ﺍﻟﺗﺣﻔﻳﺯ ﻟﺑﻳﺋﺔ ﺍﻻﺳﺗﺛﻣﺎﺭ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ
ﻟﻣﺎ ﻳﻠﻲ:
1- Exempting cinemas from Tourism Fees and the
Department of Municipalities and Transport fees on their
sales.
- ﺇﻋﻔﺎء ﺩﻭﺭ ﺍﻟﺳﻳﻧﻣﺎ ﻣﻥ ﺍﻟﺭﺳﻭﻡ ﺍﻟﺳﻳﺎﺣﻳﺔ ﻭﺭﺳﻡ ﺩﺍﺋﺭﺓ ﺍﻟﺑﻠﺩﻳﺎﺕ ﻭﺍﻟﻧﻘﻝ ﻋﻠﻰ1
ﺍﻟﺗﺫﺍﻛﺭ ﺍﻟﻣﺑﺎﻋﺔ.
2- The commitment of 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 which have been
verified and/or paid for prior periods.
- ﺗﻠﺗﺯﻡ ﺩﻭﺭ ﺍﻟﺳﻳﻧﻣﺎ ﺑﺎﻟﺗﺻﺭﻳﺢ ﻋﻥ ﺇﻳﺭﺍﺩﺍﺗﻬﺎ ﺍﻟﺷﻬﺭﻳﺔ، ﻭﺗﻘﺩﻳﻡ ﺍﻟﺑﻳﺎﻧﺎﺕ ﺍﻟﻣﺎﻟﻳﺔ2
ﺍﻟﻣﺅﻳﺩﺓ ﻟﻬﺎ، ﻭﺍﻟﺗﻌﺎﻭﻥ ﻣﻊ ﻣﺩﻗﻘﻲ ﺍﻹﻳﺭﺍﺩﺍﺕ ﺃﻭ ﺍﻟﻣﻛﻠﻔﻳﻥ ﻣﻥ ﻗﺑﻝ ﺍﻟﺩﺍﺋﺭﺓ ﻟﻠﺗﺣﻘﻖ ﻣﻥ
ﺻﺣﺔ ﺍﻹﻗﺭﺍﺭﺍﺕ ﻭﺍﻟﺭﺳﻭﻡ ﺍﻟﺗﻲ ﺗﻡ ﺍﻟﺗﺣﻘﻖ ﻣﻧﻬﺎ ﻭ/ﺃﻭ ﺳﺩﺍﺩﻫﺎ ﻋﻥ ﺍﻟﻔﺗﺭﺍﺕ ﺍﻟﺳﺎﺑﻘﺔ.
3-The exemption applies to the aforementioned fees, as
from 16/3/2020 to 31/12/2020.
ﻣﺎﺭﺱ 16 - ﻳﺑﺩﺃ ﺗﻁﺑﻳﻖ ﺍﻹﻋﻔﺎء ﻋﻠﻰ ﺍﻟﺭﺳﻡ ﺍﻟﻣﺫﻛﻭﺭ ﺃﻋﻼﻩ ﺍﻋﺗﺑﺎﺭﺍ ً ﻣﻥ3
.2020 ﺩﻳﺳﻣﺑﺭ 31 ﻭﺣﺗﻰ 2020
4- Cinemas are permitted to pay the due fees for the
year 2020 in January 2021.
.2021 ﻓﻲ ﻳﻧﺎﻳﺭ 2020 - ﻳﺣﻖ ﻟﺩﻭﺭ ﺍﻟﺳﻳﻧﻣﺎ ﺩﻓﻊ ﺍﻟﺭﺳﻭﻡ ﺍﻟﻣﺳﺗﺣﻘﺔ ﻟﻌﺎﻡ4
5-In order to support the tourism and entertainment
sector, any fees collected from customers after March
16, 2020 until the date of this circular will not be
collected by DCT Abu Dhabi and cinemas may consider
these collections as revenue.
- ﻣﻥ ﺃﺟﻝ ﺩﻋﻡ ﻗﻁﺎﻉ ﺍﻟﺳﻳﺎﺣﺔ ﻭﺍﻟﺗﺭﻓﻳﻪ، ﻗﺭﺭﺕ ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ - ﺃﺑﻭﻅﺑﻲ5
ﻣﺎﺭﺱ 16 ﻋﺩﻡ ﺗﺣﺻﻳﻝ ﺃﻳﺔ ﺭﺳﻭﻡ ﻣﻥ ﺍﻟﻌﻣﻼء ﺍﺑﺗﺩﺍء ً ﻣﻥ ﺗﺎﺭﻳﺦ ﺻﺩﻭﺭ ﺍﻟﻘﺭﺍﺭ ﻓﻲ
ﻭﻓﻲ ﺣﺎﻝ ﺗﺣﺻﻳﻝ ﺃﻳﺔ ﺭﺳﻭﻡ ﺑﻌﺩ ﺗﺎﺭﻳﺦ ﺍﻟﻘﺭﺍﺭ ﻭﺣﺗﻰ ﺗﺎﺭﻳﺦ ﺻﺩﻭﺭ ﻫﺫﺍ 2020
ﺍﻟﺗﻌﻣﻳﻡ ﻳﺟﻭﺯ ﻟﺩﻭﺭ ﺍﻟﺳﻳﻧﻣﺎ ﺍﻋﺗﺑﺎﺭﻫﺎ ﻣﻥ ﺍﻹﻳﺭﺍﺩﺍﺕ.
Circular No. 42/2020 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.

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 ﻣﻔﺗﺷﻲ ﻭﻣﺩﻗﻘﻲ
ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ - ﺃﺑﻭﻅﺑﻲ ﻟﻠﺗﺣﻘﻖ ﻣﻥ ﺍﻻﻟﺗﺯﺍﻡ ﺑﻬﺫﻩ ﺍﻟﺗﻌﻠﻳﻣﺎﺕ.
We hope that you will abide by what we have mentioned
in order to avoid the legal procedures that will be taken
against offenders according to the legislation in force.
ﺁﻣﻠﻳﻥ ﻣﻧﻛﻡ ﺍﻟﺗﻘﻳﺩ ﺑﻣﺎ ﺃﺷﺭﻧﺎ ﺇﻟﻳﻪ ﺗﻔﺎﺩﻳﺎ ً ﻟﻺﺟﺭﺍءﺍﺕ ﺍﻟﻘﺎﻧﻭﻧﻳﺔ ﺍﻟﺗﻲ ﺳﺗﺗﺧﺫ ﺑﺷﺄﻥ
ﺍﻟﻣﺧﺎﻟﻔﻳﻥ ﻭﻓﻖ ﺍﻟﺗﺷﺭﻳﻌﺎﺕ ﺍﻟﻧﺎﻓﺫﺓ.
For further inquiries kindly contact Mr. Husain Al Hashemi
- Accounts Receivable Operations Section Manager on
land line 02 599 5209 or cell 050 681 1091 or via e-mail
HHashmi@dctabudhabi.ae
ﻟﻠﻣﺯﻳﺩ ﻣﻥ ﺍﻻﺳﺗﻔﺳﺎﺭﺍﺕ ﻳﻣﻛﻧﻛﻡ ﺍﻟﺗﻭﺍﺻﻝ ﻣﻊ ﺍﻟﺳﻳﺩ ﺣﺳﻳﻥ ﺍﻟﻬﺎﺷﻣﻲ - ﻣﺩﻳﺭ ﻗﺳﻡ
ﻭﻣﺗﺣﺭﻙ ﺭﻗﻡ 025995209 ﺍﻟﺣﺳﺎﺑﺎﺕ ﺍﻟﻣﺩﻳﻧﺔ ﻋﻠﻰ ﻫﺎﺗﻑ ﺭﻗﻡ
ﺃﻭ ﻋﺑﺭ ﺍﻟﺑﺭﻳﺩ ﺍﻹﻟﻛﺗﺭﻭﻧﻲ 0506811091
.HHashmi@dctabudhabi.ae
Kind Regards. ﻭﺗﻔﺿﻠﻭﺍ ﺑﻘﺑﻭﻝ ﻓﺎﺋﻖ ﺍﻻﺣﺗﺭﺍﻡ ﻭﺍﻟﺗﻘﺩﻳﺭ.
Department of Culture and Tourism - Abu Dhabi ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ - ﺃﺑﻭﻅﺑﻲ
Circular No. 42/2020 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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