Cabinet Decision No. 198 of 2025 amends Article 19 of the Excise Tax Executive Regulation on Tax payment. Payable Tax is settled through the means specified by the Authority no later than the fifteenth day following the end of a month. It requires the Customs Departments, based on the tax risk matrix classification set in coordination with the Authority, to reconcile the type and quantity of imported Excise Goods with the Import declaration before release, verify payment of Due Tax and fees for non Taxable Persons, and reconcile exports with the Export documents.
Article 19 - Tax Payment
Payable Tax shall be settled through such means as specified by the Authority.
A Taxable Person shall settle Payable Tax no later than the (15th) fifteenth day following the end of a month.
[The Customs Departments, based on the tax risk matrix classification that is determined in coordination with the Authority, shall adhere to the following:
reconcile the type and quantity of Excise Goods imported into the State with the Import declaration received from the Importer before releasing the Excise Goods, and where the Person is not a Taxable Person, it shall verify the payment of any Due Tax and fees.
reconcile the type and quantity of Excise Goods exported from the State with the Export documents.]
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