Where an Excise Good becomes subject to Tax or its Tax rate is increased, every person carrying on an activity involving that good, including import, production, trade or distribution, must notify the Authority on the prescribed form of the stock held immediately before the Tax or increased rate applied. The notice must be submitted within 15 days after the application or increase and contain: 1. General particulars of the business operator. 2. Types and quantities of Excise Goods newly taxed or subject to the increased rate. 3. The retail selling price of each Excise Good. 4. The Tax due on each Excise Good. 5. Any other data or documents specified by the Authority.
Interpretation and application must be checked against the official Arabic text and the current version.