Article 1 assigns the meanings of the words and expressions used throughout the Decree-Law unless the context otherwise requires. It identifies the State, the Minister of Finance, the Federal Tax Authority and Tax as Excise Tax, and defines Excise Goods as goods determined as subject to Tax by a Cabinet Decision on the Minister's recommendation. It defines Import, Export, Taxable Person, Designated Zone, Warehouse Keeper, Tax Registration Number, Registrant, Importer, Tax Return, Business, Stockpiler, Refundable, Due, Payable and Deductible Tax, Tax Period, Administrative Penalties and Tax Evasion. Federal Decree-Law No. 19 of 2022 added Tax Audit, Tax Assessment, Voluntary Disclosure and the Tax Procedures Law.