Cabinet Decision No. 33/2019 On Administrative Penalties for Violations of Procedures related to the Implementation of Marking Excise Goods Pursuant to Cabinet Decision No. 42/2018 on Marking Tobacco and Tobacco Products

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The Cabinet:

Having reviewed the Constitution;

Federal Law No. 1/1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments;

Federal Law No. 1/2011 on the State’s Public Revenues;

Federal Law No. 14/2016 on Violations and Administrative Penalties in the Federal Government,

Federal Decree-Law No. 13/2016 on the Establishment of the Federal Tax Authority;

Federal Law No. 7/2017 on Tax Procedures;

Federal Decree-Law No. 7/2017 on Excise Tax;

Federal Decree-Law No. 8/2017 on Value Added Tax,

Cabinet Decision No. 42/2018 on Marking Tobacco and Tobacco Products;

And pursuant to what was presented by the Minister of Finance and approved by the Cabinet,

Has decided:

Article 1 - Definitions

In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires:

State: United Arab Emirates.

Minister: Minister of Finance.

Authority: Federal Tax Authority.