What is deductible tax?

The deductible tax consists of the following.

The tax paid on excise goods which have been export.

The tax paid on excise goods which have become a part of another excise. good which is or will become, subject to tax. If an importer has paid AED 10 as Excise tax refunds in UAE.  on raw tobacco which is used in the make of cigarettes of AED 100.  which is AED 100, AED 10 will do be consider as a deductible tax.

Amounts paid to the authority in mistake.

The Executive Regulation of this shall specify. the state and controls for deducting the Tax mention in clause (1) of this Article.

The taxable man shall carry ahead any Excise tax refunds in UAE. The subsequent tax Return and offset such excess against. the payable tax or any managerial penalties impose under this or Federal Law No. (7) of 2017 on Tax Procedures in subsequent tax periods until full depletion of such excess, in the following cases.

If the taxable man excees the due tax for the identical tax period. if the taxable human exports excisable goods, on which the was AED 100, and the tax. Due for the tax time was AED 50, he is entitle for a refund of AED 50.
If the tax paid to the power by the taxable person excees. The payable tax according to the provisions.

If any  excess remainder for any tax period after being carrie forward for a period of time. the taxable person may submit an request to the authority for a refund. The remaining excess, in according with the timeframes and procedures specific. By the Executive Regulation of this Decree-Law.

What are the special cases for Excise tax refunds in UAE

Foreign governments, global organization and diplomatic bodies and missions. But the condition of reciprocity, for tax paid. in the course of their official activities and in accordance. With the conditions, controls and procedures specific. in the Executive Regulation of this Decree-Law.