Know all about UAE EXCISE TAX LAW amendments
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?The new clause states that anyone who receives an amount as tax or issues an invoice containing tax must pay the amount to the Federal Tax Authority.
The following new amendments are included in Federal Decree-Law No. 19 of 2022 on the Amendment of Some Provisions of Federal Decree-Law No. 7 of 2017 on Excise Tax:
1. Persons importing excise goods for purposes other than business will be exempt from tax registration, but will be required to pay the applicable excise tax on the import.?
A further amendment to the same Article requires that an application for exemption from tax registration be submitted prior to the import activity, rather than when the tax is due.
2. A new clause has been added to confirm that any person who receives an amount as tax or issues an invoice containing tax must settle such amount with the Federal Tax Authority (FTA) and the amount be treated in the same manner as due tax.?
As a result, even if a person is not subject to tax or is applied by mistake or evasion, he must pay the amounts received as tax to the FTA.
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