For the purposes of this Regulation, the words and expressions used in it have the same meanings assigned to them in the Excise Tax Law referred to above. Unless the context otherwise requires, the following words and expressions have the meanings set out beside them: Law: the Excise Tax Law. Authority: the Tax Authority. Chairman: the Chairman of the Authority. Tax Identification Number: the number issued by the Authority to a Registrant. Standard Price: the price of an Excise Good specified in the list of standard prices issued by the Authority.
Interpretation and application must be checked against the official Arabic text and the current version.