UAE Tax LawCabinet Resolution No. (33) of 2019 Regarding Administrative Fines for Violations of the Procedures for the Application of Marking Excise Goods in accordance with Cabinet Resolution No. (42) of 2018 regarding Marking Tobacco and Tobacco Products

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…

Article (2) Scope of Application Administrative fines shall be imposed for the violations contained in the tables attached to this Resolution.

Article (3) General Provisions The imposition of any administrative fine under the provisions of this Resolution shall not result in the exemption of any person from the responsibility for payment of the tax payable in accordance with the provisions of the Tax Law.

Article (4) Amending Administrative Fines The Cabinet may make any amendments to the administrative violations and fines contained in the Table attached to this Resolution, by adding, deletion or amendment.

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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 3

Article (5) Objection A person may object to the administrative fines imposed thereon under the provisions of this Resolution in accordance with the procedures stipulated in Federal Law No. (7) of 2017 concerning the Tax Procedures.

Article (6) Issuance of Executive Resolutions The Minister shall issue the resolutions necessary for the enforcement of the provisions of this Resolution.

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 Exci…