01
نظرة عامة
فهرس يضم 152 مادة رسمية للهيئة بشأن الضريبة الانتقائية. روجعت خمس وعشرون مادة كاملة وأعدت لها شروح مستقلة بأربع لغات، وتعرض البقية كبيانات قابلة للتحقق من المصدر الرسمي.
- تفهرس جميع بطاقات الهيئة الرسمية البالغ عددها 152.
- تشمل خمسة وعشرون شرحاً تحريرياً كاملاً أيضاً EXTP010 وتعديل وتجديد تسجيل المنطقة المحددة وإعادة النظر في قرارات الهيئة والدخول عبر UAE PASS ولوحة الخاضع للضريبة.
- تفصل الإصدارات المستبدلة والانتقالية والمنتهية والمؤرشفة وإصدارات الواجهة عن القواعد الحالية، ولا تعرض البطاقات غير المراجعة كنصوص كاملة مترجمة.
02
نطاق التطبيق والاستثناءات
ينطبق على
أدلة الهيئة الرسمية وتوضيحاتها العامة وموادها الإجرائية بشأن الضريبة الانتقائية الاتحادية.
القيود والاستثناءات
يجمع الفهرس أدلة الهيئة وتوضيحاتها ونماذجها وقوالبها وفيديوهاتها الإجرائية بشأن الضريبة الانتقائية. وتتاح المواد المراجعة في شروح مستقلة بأربع لغات ومن خلال البحث الموحد.
03
الشرح التحريري
المواد: 152 / 152
TPGPC1 — التوضيحات الضريبية الخاصة: إجراءات التقديم
Private Clarifications Tax Procedures | TPGPC1
EXTP011 — النقص الطبيعي في السلع الانتقائية (استبدله EXTP014)
EXTP011-Natural Shortage of Excise Goods
EXTP014 — النقص الطبيعي في السلع الانتقائية
EXTP014 - Natural Losses in Excise Goods
ETGTP2 — دليل السلع الخاضعة للضريبة الانتقائية
Taxable Person Guide for Excise Tax (Excise Goods) | ETGTP2
ETGTP1 — دليل الخاضع للضريبة الانتقائية
Taxable Person Guide for Excise Tax | ETGTP1
EXTP013 — تطبيق النموذج الحجمي المتدرج على المشروبات المحلاة
EXTP013 | Implementation of a Tiered Volumetric Model of Excise Tax for Sweetened Drinks
EXTP012 — الانتقال إلى النموذج الحجمي المتدرج للمشروبات المحلاة
EXTP012 - Transition to a Tiered Volumetric Model for Excise Tax for Sweetened Drinks
TPGPC1 — التوضيحات الضريبية الخاصة (إصدار يوليو 2025)
Private Clarifications - TPGPC1
TPGPC1 — التوضيحات الضريبية الخاصة (إصدار نوفمبر 2024)
Private Clarifications - TPGPC1
EGAE01 — الاستثناءات الإدارية للضريبة الانتقائية
Administrative Exceptions Excise Tax Guide | EGAE01
USEGWB1 — برنامج رقيب: الإبلاغ عن المخالفات والتهرب الضريبي
Raqeeb: Whistle Blower Program for Tax Violations and Evasion User Guide
TAXP008 — مراجعة التقييم الضريبي
Tax Assessment Reviews - TAXP008
TAXP007 — مهلة تحديث بيانات السجلات الضريبية (انتهت في 31 مارس 2025)
TAXP007 - Grace period to update information in tax records
EX203H — إقرار المشتريات المحلية للأعمال غير المسجلة
EX203H Local Purchase Declaration
EX311 — رد الضريبة الانتقائية للأعمال غير المسجلة
Excise Tax Refund
إمارات تاكس — تسجيل بيانات الأعمال غير المسجلة
Register Business Details
TAXP006 — اللائحة التنفيذية الجديدة للإجراءات الضريبية: انتقال 2023
Issuance of a New Tax Procedures Executive Regulation
EGAE01 — الاستثناءات الإدارية للضريبة الانتقائية (أرشيف يونيو 2023)
Administrative Exceptions Excise Tax Guide
TPGPC1 — التوضيحات الضريبية الخاصة (أرشيف يونيو 2023)
PRIVATE Clarifications Tax Procedures TPGPC1
تسجيل المنطقة المحددة — نموذج إقرار بشأن التهرب الضريبي
Register Designated Zone
إمارات تاكس — تعديل وتجديد تسجيل المنطقة المحددة
Amend Designated Zone
EXTP010 — تسجيل أمين المستودع والمنطقة المحددة
Registration of Warehouse Keeper and Registration and Renewal of Registration of Designated Zones
إمارات تاكس — طلب إعادة النظر في قرار الهيئة
Reconsideration request
تسجيل الدخول إلى إمارات تاكس بالهوية الرقمية
Login to EmaraTax using UAE PASS
إمارات تاكس — لوحة الخاضع للضريبة
Taxable Person Dashboard
EX202A — الإنتاج داخل المنطقة المحددة: نموذج رفع المواد الخام
Production within a Designated Zone EX202A
EX202A — الإفراج من المنطقة المحددة دون فحص جمركي
Release Goods From Designated Zone Into Free Circulation - EX202A
EX204 — مخزون الافتتاح لمالك مسجل: نموذج الرفع
Opening Stock Declaration Registrant owner approval - EX204
EX203C — نقل الملكية داخل المنطقة المحددة ذاتها: نموذج السلع
Transfer of Ownership within a Designated Zone The goods sold are kept in the same Designated Zone- EX203C
EX203D — إقرار المخزون في إمارات تاكس
Stockpile Declaration - EX203D
Transfer of Goods to Another Designated Zone - EX202A
Consumption of Goods Within Designated Zone - EX202A
Lost and Damaged Declaration for Non-Registered Stock Owners - EX203E
Producer Declaration - EX202B
Production within a Designated Zone Warehouse Keeper approval - EX202A
Excise Tax Suspension - Excise Tax Clearing Company TINCE Import Declaration - EX201A
Entering goods into a Designated Zone - EX202A
Local Purchase Form - EX203A
Local Purchase Form Seller TRN Approval - EX203A
Transfer Goods for Export from a Designated Zone - EX202A
Lost and Damaged Declaration - EX203B
Opening Stock Declaration - EX204
Import Goods to a Designated Zone - EX202A
Import Declaration for Non-Registered Importers - EX201
Non-Registered Stock Movement Declaration - EX204A
Transfer of ownership within Designated Zone registered Seller to non-registered Purchaser - EX203F
Transfer of Goods to Another Designated Zone Registrant purchaser approval process - EX202A
Import Declaration for Registered Importers - EX201
Request for Print Certificate Designated Zone
Excise Tax Deductible Declaration - EX203
Payments by Registrants through FAB Magnati
Payments by Registrants through GIBAN
Making advanced payments by registrants without outstanding liability
Amend Warehouse keeper
Initiate Direct Refunds for Excise Tax Registrant - EX311
Amend Excise Tax Registration -Require FTA Approval
Correction of Excise Tax Return -Under 10000 AED
Amend Excise Tax Clearing Company TINCE
Link and Delink Excise Tax Clearing Company TINCE
Register Excise Tax Clearing Company TINCE
Register Warehouse keeper
Add New Products to FTA Published List
Item Classification Request
Resubmit Excise Tax Voluntary Disclosure
Edit Excise Tax Clearing Company TINCE
Request for Excise Tax Print Certificate
Edit Warehouse keeper -Does not require FTA Approval
Submit Excise Tax Voluntary Disclosure
Replace Financial Guarantee Designated Zone
Excise Tax Suspension Consumed and Released Goods Declaration - EX201B
Request for Print Certificate Warehouse keeper
Registered Persons Declaring Excise Tax at the End of Tax Period - EX200
Deregister Excise Tax Clearing Company TINCE
Destruction Certificate for Lost and Damaged Excise Goods
Convert Excise Tax Registration exception TINXE to Excise Tax Registration TRN
Price Amendment Request
Deregister Designated Zone
Excise Tax Registration
Edit Excise Tax Registration
Excise Tax Return User Guide
Excise Tax Deregistration
Cancel Import Declaration by Non-Registered Importer - EX201C
Tax Agent Infraction
Tax Agent Infraction
Request for Print Certificate Tax Agent
Request for Print Certificate Tax Agent
Request for Print Certificate Tax Agency
Request for Print Certificate Tax Agency
Renew Tax Agent
Renew Tax Agent
Register as an Online User
Register as an Online User
Register as a Tax Agent
Register as a Tax Agent
Register as a Tax Agency
Register as a Tax Agency
Payements by Registrants through FAB Magnati
Payements by Registrants through GIBAN
Manage Online User - Link multiple online users to a single taxable persons account
Manage Online User
Making advanced payments by registrants with outstanding liability
Making advanced payments by registrants with outstanding liability
Link TRN to new email address
Link TRN to new email address
Link Tax Agent to a Tax Agency
Link Tax Agent to a Tax Agency
Link Tax Agency to a Taxable person
Link Tax Agency to a Taxable person
Link Tax Agency to a Tax Agent
Link Tax Agency to a Tax Agent
Inquiries
Inquiries
Deregister Tax Agent
Deregister Tax Agent
Deregister Tax Agency
Deregister Tax Agency
Delink Escalation to FTA by Tax Agent or Tax Agency
Delink Escalation to FTA by Tax Agent or Tax Agency
Delink Taxable Person from Tax Agency by Tax Agency
Delink Taxable Person from Tax Agency by Tax Agency
Delink Tax Agent from Tax Agency by Tax Agent
Delink Tax Agent from Tax Agency by Tax Agent
Delink Tax Agent from Tax Agency by Tax Agency
Delink Tax Agent from Tax Agency by Tax Agency
Complaints
Complaints
Amend Tax Agent
Amend Tax Agent
Amend Tax Agency
Tax Agent Professional Standards Guide
Amend Tax Agency
Raqeeb - Whistle Blower Program for Tax Violations and Evasion User Guide
Amendment of the Excise Tax Decree-Law – Federal Decree-Law No. 19 of 2022
Excise Tax Designated Zones – Calculation of financial guarantees
Excise Goods which are deficient or missing and the process for the destruction of Excise Goods within a Designated Zone
Raqeeb - Whistle Blower Program for Tax Violations and Evasion User Guide
Stockpiling of Excise Goods
Redetermination of Administrative Penalties Levied Prior to the Effective Date of Cabinet Decision No. 49 of 2021
Redetermination of Administrative Penalties Levied Prior to the Effective Date of Cabinet Decision No. 49 of 2021
Postponement of the Implementation of the Final Step of Phase Two of the Marking Tobacco and Tobacco Products Scheme (“the Scheme”)
Renewal of Designated Zone Registrations
Deregistration of Stockpilers
Moving Excise Goods which are Marked with a Digital Tax Stamp Not Containing End-to-End Traceability
Scenarios requiring the return of Digital Tax Stamps
Amendment of Penalties
Amendment of Tax Procedures Law – Federal Decree-Law No. 28 of 2021
Administrative Exceptions Excise Tax Guide
Excise Tax Scenarios - Producers
Excise Tax Scenarios - Importers
Excise Tax Scenarios - Released From a Designated Zone
Taxable Person Guide - Excise Tax
Tax Agent Professional Standards Guide
05
المصدر الرسمي
Official Excise Tax guidance collection · 152 source records
التحقق من النص الرسمي ↗