Rule Book

Guides, References & Public Clarifications

Here are a set of user guides and references that will help you understand better about tax procedures.
Excise Tax
Voluntary Disclosure User Guide | VAT & ExciseGuide February 2022
Excise Stock Movement Guide For Warehouse Keepers who are Registered for Excise TaxGuide January 2021
Excise Stock Movement Guide For Warehouse Keepers who are not Registered for Excise TaxGuide January 2021
Administrative Exceptions Excise Tax GuideUser GuideDecember 2020
Excise Tax (Registration, Amendments And De-registration)User GuideSeptember 2020
Excise Tax Clearing Company (Registration and Amendments)Guide September 2020
Excise Tax Clearing Company- Imports, Release & Consumption User Guide September 2020
Excise Tax ReturnGuide January 2020
Taxable Person – Excise TaxGuide September 2019
Warehouse Keeper And Designated Zone (Registration, Amendments, De-registration)Guide August 2019
Excise Tax Importer(Registered And Non-registered) GuideAugust 2019
Excise Tax RefundGuide February 2018
Excise Tax Scenarios – Importers Guide
Excise Tax Scenarios – Producers Guide
Excise Tax Scenarios – Released From a Designated ZoneGuide
General Procedure
ClarificationsUser Guide November 2019
Tax Agent ProfessionalStandards GuideMay 2019
PaymentUser Guide
Voluntary Disclosure User Guide July 2018
Tax Agents And Tax Agencies User GuideMay 2018
Public Clarifications
Postponement of the Implementation of the Final Step of Phase Two of the Marking Tobacco and Tobacco Products Scheme (“the Scheme”) Guide May 2020
Deregistration of StockpilersGuideApril 2020
Renewal of Designated Zone RegistrationsGuide March 2020
Stockpiling of Excise GoodsGuide November 2019
Moving Excise Goods which are Marked with a Digital Tax Stamp Not Containing End-to-End TraceabilityGuide October 2019
Scenarios requiring the return of Digital Tax Stamps Guide July 2019