Executive Regulation of the Excise Tax Law — Article 19
Chapter Five · Tax Warehouse
An applicant for a licence to establish a Tax Warehouse must:
1. Be registered with the Authority under the Law.
2. Have the financial solvency required to establish the Tax Warehouse.
3. Have no final conviction for an offence under the Law.
4. Satisfy any other conditions specified by the Authority.
Interpretation and application must be checked against the official Arabic text and the current version.
