The UAE Federal Tax Authority has issued a new Excise Tax Public Clarification EXTP013 - Implementation of a Tiered Volumetric Model of Excise Tax for Sweetened Drinks, which is dated 29 December 2025. Amendments related to the tiered volumetric model took effect for all taxable persons on January 1, 2026. The public clarification should be read together with Excise Tax Public Clarification EXTP012 - Transition to a Tiered Volumetric Model for Excise Tax for Sweetened Drinks.
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