The UAE Ministry of Finance has announced the issuance of Cabinet Resolution No. (198) of 2025, amending provisions of Cabinet Resolution No. (37) of 2017 on the Executive Regulation of Federal Decree-Law No. (7) of 2017 concerning Excise Tax. The decision follows recent legislative changes introduced under Federal Decree-Law No. (7) of 2025, which amended several elements of the Excise Tax framework.
The amendments form part of the UAE’s ongoing efforts to modernise its tax legislation. Moreover, they aim to ensure closer alignment between the provisions of the Decree-Law and its Executive Regulation.
Focus on registration, deductions and refunds
According to the Ministry of Finance, the updates focus in particular on tax registration requirements, excise tax deduction mechanisms, and procedures for submitting refund requests. In addition, targeted revisions have been introduced to improve procedural clarity within the Executive Regulation.
The Ministry stated that the amendments are intended to enhance the efficiency of tax compliance. As a result, taxable persons are expected to benefit from clearer processes and more streamlined administrative procedures.
Alignment with international best practices
The Ministry emphasised that the revised rules are designed to support a stable and predictable business environment. At the same time, they seek to safeguard the sustainability of public revenues while advancing the UAE’s objective of building a more efficient, flexible and sustainable tax system.
Furthermore, the Ministry noted that the amendments are part of a broader plan to enhance national tax systems by aligning them with international best practices. Consequently, the changes are expected to reinforce transparency and consistency in the application of Excise Tax across the UAE.
