قانون الضرائب في الإماراتقرار مجلس الوزراء بشأن الغرامات الإدارية لمخالفة الإجراءات المتعلقة بتطبيق العلامة المميزة على السلع الانتقائية وفقاً لقرار مجلس الوزراء في شأن وضع علامات مميزة على التبغ ومنتجاته

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.

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Cabinet Resolution of 2019 Regarding Administrative Fines for Violations of the Procedures for the Application of Making Excise Goods in accordance with Cabinet Resolution of 2018 regarding Marking Tobacco and Tobacco Products 2 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 (7) Publication and Enforcement This Resolution shall come into force as of its date of issuance and shall be published in the Official Gazette. Mohammed Bin Rashid Al Maktoum Prime Minister On: 24 Shaaban, 1440 H Corresponding to: 21 May 2019 A.D

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Cabinet Resolution of 2019 Regarding Administrative Fines for Violations of the Procedures for the Application of Making Excise Goods in accordance with Cabinet Resolution of 2018 regarding Marking Tobacco and Tobacco Products 4 Schedule of Administrative Violations and Penalties Attached to Cabinet Resolution No. (33) of 2019 No. Violation Description Penalty Value in AED 1 A Person's possession or trading of Designated Excise Goods in the State that do not bear the Mark. • 50,000, and • 50% of the amount of Excise Tax due on the Designated Excise Goods. 2 A Person's deliberate permission to use their premises for the sale of Designated Excise Goods in the State that do not bear the Mark. • 25,000 for the first violation • 50,000 in case of repetition. 3 A Person altering the Marks affixed to Designated Excise Goods or printing over the Marks affixed to a Designated Excise Good. • 50,000, and • 50% of the amount of Excise Tax due on the Designated Excise Goods. 4 A Person's failure to declare the transfer of Designated Excise Goods through the electronic system defined in Cabinet Resolution No. (42) of 2018. • 20,000 per instance. 5 A Person's failure to comply with the secure storage requirements for the Marks as determined by the Authority. • 50,000 per instance. 6 A Person's failure to comply with the time limits for returning unused Marks to the Authority. • 50,000 per instance.

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Cabinet Resolution of 2019 Regarding Administrative Fines for Violations of the Procedures for the Application of Making Excise Goods in accordance with Cabinet Resolution of 2018 regarding Marking Tobacco and Tobacco Products 5 No. Violation Description Penalty Value in AED 7 A Person's failure to affix the Marks to the Designated Excise Goods in the manner and location determined by the Authority. • 25,000 for the first violation • 50,000 in case of repetition. 8 A Person’s unauthorized trading, exchange, sale, or supply of Marks. • 25,000 for the first violation. • 50,000 in case of repetition, and • A tax-related penalty valued at 50% of the amount collected on the basis that it was Tax. 9 A Person's reuse of Marks that have previously been used on a Designated Excise Good. • 50,000, and • 50% of the amount of Excise Tax due on the Designated Excise Goods.

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