When is the excise tax return due?

Article 19 – Tax Payment 1. Payable Tax shall be settled through such means as specified by the Authority. 2. A Taxable Person shall settle Payable Tax no later than the 15th fifteenth day following the end of a month. 3. The Customs Departments, based on the tax risk matrix classification that is determined in coordination with the Authority, shall adhere to the following:15 a. reconcile the type and quantity of Excise Goods imported into the State with the Import declaration received from the Importer before releasing the Excise Goods, and where the Person is not a Taxable Person, it shall verify the payment of any Due Tax and fees. b. reconcile the type and quantity of Excise Goods exported from the State with the Export documents.

Article 19 – Tax Payment 1. Payable Tax shall be settled through such means as specified by the Authority. 2. A Taxable Person shall settle Payable Tax no later than the 15th fifteenth day following the end of a month. 3. The Customs departments shall: a. reconcile the quantity of Excise Goods imported into the State with the Declaration of importation received from the Importer before releasing the Excise Goods, and where the Person is not a Taxable Person, it shall check the payment of any Due Tax and fees, and b. reconcile the quantity of Excise Goods exported from the State with the documents of Export.

Article (4) Tax Becoming Due 1. Without prejudice to the provisions of Article (5) of this Agreement, the Tax is due on the date of release of Excise Goods for consumption. 2. Excise Goods are deemed released for consumption in the following cases: a) The production of Excise Goods outside a Tax Suspension Situation. b) The release of Excise Goods from a Tax Suspension Situation. c) The possession of Excise Goods outside of any Tax Suspension Situation, on which the Due Tax has not been paid. d) Import of Excise Goods unless they are in a Tax Suspension Situation. e) Loss or damage of Excise Goods while in a Tax Suspension Situation in the State in which they were physically in, and the Licensee has not demonstrated that such loss or damage resulted from causes beyond his control, in accordance with the conditions and procedures set by the Member State in which the goods in question were lost or damaged.

b. 4% monthly penalty is due after one month from the due date of payment, and on the same date monthly thereafter, on the unsettled Tax amount to date. 2. For the purposes of this penalty, the due date of payment in the case of Voluntary Disclosure and Tax Assessment, shall be as follows: a. 20 business days from the date of submission, in the case of a Voluntary Disclosure. b. 20 business days from the date of receipt, in case of a Tax Assessment. 15 A Person not accounting for any Tax 50% of unpaid or undeclared Tax. that may be due on the import of goods as per the Tax Law. Table No. 2 On Violations and Administrative Penalties related to the Implementation of Federal Decree-Law No. 7 of 2017 on Excise Tax No. Description of Violation Administrative Penalty in AED 1 The failure of the Taxable Person to 5,000 display prices inclusive of Tax. 2 The failure to comply with the The penalty shall be the higher of 50,000 conditions and procedures of or 50% of the Tax, if applicable, chargeable transferring Excise Goods from a on the goods in relation to the violation. Designated Zone to another Designated Zone, and the mechanism of preserving, storing, and processing such Excise Goods. 3 The failure of the Taxable Person to 5,000 for the first time. provide the Authority with the price 10,000 in case of repetition. lists of the Excise Good that it produces, imports or sells. Cabinet Decision No. 49 of 2021 - Issue Date: 28 April 2021 - Unofficial Translation 6