The Ministry of Finance clarified that it has not yet applied the selective tax on some goods such as soft drinks, energy drinks and tobacco and its derivatives. It reported that it would be starting the application after the ratification of the consolidated convention on the tax selectivity and the issuance of the rules of procedure, which includes the common provisions contained in this convention and in accordance with the resolutions of the Supreme Council for leaders of GCC in the 36th session which was held in December 2015 and the 37th Session held in December 2016.