Quiz — 8 questions
- Which Cabinet Decision governs excise goods and rates from 1 January 2026, and what did it repeal? → Cabinet Decision 197/2025, which repealed Cabinet Decision 52/2019
- How many excise goods does Article 2 list, and is carbonated drinks one of them? → Five, and no — carbonated drinks is no longer a standalone category
- A drink contains 6.2 g of sugar per 100 ml. What is the rate per litre? → AED 0.79
- The FTA's tiered-volumetric web page shows a different middle-band figure. Which do you use, and why? → AED 0.79, because that is the figure in Cabinet Decision 197/2025 Art. 10(1)
- A juice drink has 4.1 g per 100 ml of naturally occurring sugar and 2.3 g per 100 ml of added sugar. What goes in Sugar (g/100ml)? → 6.4
- What is the ad-valorem tax base, and where does the module read it from? → The higher of the designated retail price and the actual retail selling price on the taxable-event date, from the Excise Price Register
- Does confirming a declaration post an accounting entry? → No — it records a taxable event and feeds the monthly return, and nothing is posted automatically
- When are the excise return and the payment due? → By the 15th day of the month following the tax period, which is the Gregorian month