✅ Cabinet Decision No. 105 of 2021 on Controls and Procedures for Paying Administrative Penalties by Instalments, and Waiving and Refunding Administrative Penalties
effective 1 Mar 2022
✅️ Cabinet Decision No. 74 of 2023 On the Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures effective 1 Aug 2023 (as an exception, Clause (2) of Article (12) of this Decision shall come into effect as of 1 Dec 2023)
Corporate Tax Penalties
✅️ Cabinet Decision No. 75 of 2023 On the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No.(47) of 2022 effective 1 Aug 2023
VAT and Excise Tax Penalties
✅ Cabinet Decision No. (40) of 2017 on Administrative Penalties for Violations of Tax Laws in the UAE
✅ Cabinet Decision No. (49) of 2021 on Administrative Penalties for Violations of Tax Laws in the UAE
issued 28 Apr 2021 (effective 28 Jun 2021)
Public Clarifications
✅ TAXP004 Tax Procedures - Public Clarification Redetermination of Administrative Penalties Levied Prior to the Effective Date of Cabinet Decision No. 49 of 2021
✅ TAXP006 Tax Procedures - Public Clarification Issuance of a New Tax Procedures Executive Regulation (Cabinet Decision No.74 of 2023)