Decree No. (1) of 2016
Approving Fees and Fines of Government
Entities in the Emirate of Dubai[1]
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We,
Mohammed bin Rashid Al Maktoum, Ruler of Dubai,
After perusal of:
Federal Law No. (3) of 1987 Issuing
the Penal Code and its amendments;
The Law of 1972 Concerning Control
of Alcoholic Drinks;
Law No. (3) of 2003 Establishing the
Executive Council of the Emirate of Dubai;
Law No. (9) of 2004 Concerning the
Dubai International Financial Centre and its amendments;
Law No. (35) of 2009 Concerning
Management of the Public Funds of the Government of Dubai and its amendments;
Decree No. (22) of 2009 Concerning
Special Development Zones in the Emirate of Dubai;
Dubai Municipality Council Resolution No. (56) of 1965 Imposing a Fee on Alcoholic
Drinks; and
The legislation establishing and
regulating free zones in the Emirate of Dubai,
Do hereby issue this Decree.
The
following words and expressions, wherever mentioned in this Decree, will have
the meaning indicated opposite each of them unless the context implies
otherwise:
|
UAE: |
The United Arab Emirates. |
|
Emirate: |
The Emirate of Dubai. |
|
DP: |
The Dubai Police. |
|
DM: |
The Dubai Municipality. |
|
Commander-in-Chief: |
The commander-in-chief of the DP. |
|
Director General: |
The director general of the DM. |
|
Alcoholic Drink: |
Any potable liquid that contains no less than 0.05%
ethanol. This includes any solid
foodstuff in the production or preparation of which ethanol is used at the
concentration stated above or a higher concentration. |
|
Establishment: |
A company or corporation authorised in the Emirate to
import, re-export, distribute, and supply others with Alcoholic Drinks. |
The
provisions of this Decree apply in the
Emirate, including in Special Development Zones and
free zones, such as the Dubai International Financial Centre.
a.
In return for issuing and renewing the permits stated in Schedule
(1) attached hereto, the DP will collect the fees indicated opposite each of these permits.
b.
Diplomatic and consular missions and the UN offices, specialised agencies, and officials are hereby exempted from payment of the fees set forth in items (1) and (8) of Schedule (1) attached
hereto.
a.
The DM will collect
from
Establishments a fee of thirty percent
(30%) of their total monthly sales of
Alcoholic Drinks. For this purpose, the supply of Alcoholic Drinks by an Establishment to any of its branches within the UAE will be deemed as a part of its monthly sales and will be
subject to the fee.
b.
The following will be exempted from the fee referred to in
paragraph (a) of this Article:
1. sales to airlines
and flight catering companies;
2. sales to duty-free
markets and Establishments operating within airports and other ports of entry; and
3. re-export of goods
to outside of the UAE.
a.
An Establishment must:
1. pay the fee stipulated in Article (4) of this Decree to the DM before the sixteenth (16th)
day of the month following the month in which this fee becomes due;
2. maintain a record of Alcoholic Drink transactions which contains the following:
a.
imported quantities;
b. quantities
re-exported to outside of the UAE;
c.
quantities sold within the UAE;
d. quantities supplied
to others;
e.
quantities transferred to, exchanged with, or delivered to any
entity or branch within or outside of the UAE and not included in the Establishment's sales; and
f.
the names of Establishments supplied with Alcoholic Drinks, the
quantities sold to them, the
numbers and dates of the permits issued to these Establishments, and the
relevant sales invoice numbers.
3. maintain financial
records in which all the Establishment's Alcoholic Drink
sales are entered.
These records must be managed in accordance with the recognised accounting standards.
4. prepare a monthly sales report which contains
all types and
quantities of Alcoholic Drinks sold by the Establishment during each month in which the fee becomes due, and provide the DM with this report at the time of payment of the fee due for that month;
5. prepare the financial statements and balance sheet of the Establishment at the end of each financial year, have
them approved by an
auditor licensed to operate in the Emirate, and submit the same to the DM within no later than six (6) months
after closing the financial statements and preparing the balance sheet;
6. complete all
transactions recorded in its accounting books and records and financial systems through full documentation processes and sound accounting
procedures in accordance
with the recognised accounting
and professional standards and rules;
7. provide the DM with
the information and data it requires within the time frames it determines;
8. maintain invoices
for sold Alcoholic Drinks for at least three (3) years from the date of their sale;
9. not advertise
Alcoholic Drinks in any manner whatsoever;
10. not sponsor any
events that are related to Alcoholic Drinks without first obtaining the written
approvals of the DP and the
concerned entities;
11. cooperate with DM
employees and provide them with the required information and data; and
12. cooperate with the
employees authorised to implement this
Decree and the resolutions issued in pursuance hereof, and enable them to
access Alcoholic Drinks storage and serving areas
and any other areas where dealing in Alcoholic Drinks occurs.
a.
Without prejudice to any stricter penalty stipulated in any other
legislation, a person who commits
any of the violations stipulated in Schedule (2) attached hereto will be
punished by the fine indicated opposite that violation. Upon repetition of the
same violation within one (1) year from the date of the previous violation, the
value of the fine will be doubled. A fine must not exceed one million Dirhams
(AED 1,000,000.00).
b.
In addition to the penalty of a fine referred to in paragraph (a)
of this Article, the DM or the DP, as the case
may be, may take one or more of the following measures against a violator, in coordination with the concerned entities in the Emirate:
a. suspending the
activities of the Establishment for not less than one (1) month and not more
than one (1) year; and /or
b. closure of the
Establishment.
c.
Imposing the fine referred to in paragraph (a) of this Article on a
violating Establishment will not preclude claiming any outstanding fees from
this Establishment.
Without
prejudice to the powers of the DP staff members,
the DM employees nominated pursuant to a resolution of the Director General
will have the capacity of law enforcement officers to record the acts committed
in breach of the provisions of this Decree and the resolutions issued in
pursuance hereof. For this purpose, they may access Establishments and their
financial records, documents, statements, and systems; and issue the necessary
audit and violation reports.
The
fees and fines collected pursuant to this Decree will be paid to the Public
Treasury of the Government of Dubai.
The
Commander-in-Chief and the Director General,
each within his own powers, will issue the resolutions required for the
implementation of the provisions of this Decree.
The
above-mentioned Dubai Municipality Council Resolution No.
(56) of 1965 is hereby repealed. Any provision in any other legislation will
also be repealed to the extent that it contradicts the provisions of this Decree.
This
Decree will be published in the Official Gazette and will come into force on
the day on which it is published.
Mohammed bin Rashid Al Maktoum
Ruler of
Dubai
Issued in Dubai on 7 March 2016
Corresponding to 27 Jumada al-Ula 1437 A.H.
|
SN |
Type
of Permit |
Fee
(in Dirhams) |
|
1 |
Issuing or renewing a
permit for an Establishment to import Alcoholic Drinks |
500,000.00 |
|
2 |
Issuing or renewing a
permit for an Establishment to re-export Alcoholic Drinks |
250,000.00 |
|
3 |
Issuing or renewing a
permit to sell or supply Alcoholic Drinks (warehouse/ store/ factory/ outlet) |
250,000.00 |
|
4 |
Issuing or renewing a
permit for a hotel, a resort, or the like to serve Alcoholic Drinks |
5 stars:
150,000.00 |
|
4 stars:
100,000.00 |
||
|
3 stars:
70,000.00 |
||
|
Less than 3 stars: 45,000.00 |
||
|
Hotel Establishments other than resorts, motels, and
the like: 40,000.00 |
||
|
5 |
Issuing or renewing a
permit for a club or restaurant to serve Alcoholic Drinks |
25,000.00 |
|
6 |
Issuing or renewing a
permit for an individual to obtain Alcoholic Drinks |
250.00 |
|
7 |
One-time permit to
re-export Alcoholic Drinks |
1,000.00 |
|
8 |
A permit to serve
Alcoholic Drinks during ceremonies |
1,000.00 per ceremony |
|
SN |
Violation |
Fine (in Dirhams) |
|
1 |
Importing or
re-exporting Alcoholic Drinks without a permit |
500,000.00 |
|
2 |
Supplying others with
Alcoholic Drinks without a permit |
100,000.00 |
|
3 |
Selling or serving
Alcoholic Drinks to others without a permit |
500,000.00 |
|
4 |
Obtaining Alcoholic
Drinks without a permit |
50,000.00 |
|
5 |
Procuring Alcoholic
Drinks from other than licensed Establishments |
100,000.00 |
|
6 |
Failure to pay the fee
imposed on the Establishment sales of Alcoholic Drinks within the prescribed
deadline |
10% of the outstanding
fee for each month of delay |
|
7 |
Failure to maintain the
records mentioned in Article (5) hereof or failure to enter the required
information in these records |
100,000.00 |
|
8 |
Failure to provide the
data, records, balance sheets, or information requested by the DM within the
prescribed time frame |
50,000.00 |
|
9 |
Providing incorrect, incomplete,
or false data, statements, or records |
100,000.00 |
|
10 |
Failure to follow the
recognised accounting standards for keeping accounting records, or failure to
use the financial systems specified by the DM |
50,000.00 |
|
11 |
Failure to have the
financial statements and balance sheet of an Establishment approved by an
auditor licensed to operate in the Emirate |
50,000.00 |
|
12 |
Failure to maintain
invoices of Alcoholic Drinks for at least three (3) years from the date of
their sale |
50,000.00 |
|
13 |
Obstructing the work of
authorised DM employees and inspectors |
20,000.00 |
|
14 |
Advertising Alcoholic
Drinks in any manner whatsoever, or sponsoring any event related to Alcoholic
Drinks |
20,000.00 |
|
15 |
Evade the payment of the
DM fee in any manner whatsoever |
10% of the outstanding
fee |
©2020 The Supreme
Legislation Committee in the Emirate of Dubai
[1]Every effort
has been made to produce an accurate and complete English version of this
legislation. However, for the purpose of its interpretation and application,
reference must be made to the original Arabic text. In case of conflict, the
Arabic text will prevail.