Cabinet Resolution On the Administrative Penalties for Violations Related to the Application of Federal Decree- Law on the Taxation of Corporations and Businesses
The last update on this law was listed on 22 Feb 2024
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The Cabinet,
Having reviewed:
- The Constitution;
- Federal Law No. (1) of 1972 on the Competences of Ministries and the Powers of Ministers, as amended;
- Federal Decree-Law No. (13) of 2016 Establishing the Federal Tax Authority, as amended;
- Federal Law No. (14) of 2016 on the Violations and Administrative Penalties in the Federal Government;
- Federal Decree-Law No. (28) of 2022 on Tax Procedures;
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses;
- Cabinet Resolution No. (40) of 2017 on the Administrative Penalties for the Violation of the Tax Laws in the State, as amended; and
- Based on the proposal of the Minister of Finance and the Cabinet's approval thereof,
Hereby resolves as follows:
Article (1) Definitions
The definitions set forth in Federal Decree-Law No. (28) of 2022 on Tax Procedures and in Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses shall apply to this Resolution. Otherwise, the following words and expressions shall have the meanings assigned thereto respectively, unless the context otherwise requires:
Tax: The Corporate Tax.
The Tax Procedures Law: Federal Decree-Law No. (28) of 2022 on Tax Procedures.
The Corporate Tax Law: Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses.
Due Tax: The Tax that is calculated and levied under the provisions of the Corporate Tax Law.
Administrative Penalties: Amounts imposed on the Person by the Authority for violating the provisions of the Tax Procedures Law, the Corporate Tax Law or the resolutions issued by the Cabinet for the implementation thereof.
Tax Audit: A procedure undertaken by the Authority to examine the commercial records, information, data or goods related to a person to determine whether or not such person fulfills its obligations under the Tax Procedures Law or the Corporate Tax Law.
Declaration: A declaration to be submitted pursuant to the provisions of Clauses (5) and (6) of Article (53) or Clause (1) of Article (55) of the Corporate Tax Law.
Tax Difference:The difference between the due tax as calculated and the due tax as it should have been calculated.
Article (2) Applicability
Notwithstanding the provisions of Cabinet Resolution No. (40) of 2017, referred to above, the administrative penalties included in the table annexed to this Resolution shall apply to the violations related to the application of the Corporate Tax Law.
Article (3) Date of Application of Monthly Administrative Penalties
For the purposes of Clauses (3), (6), (7), (8) and (13) of the table annexed to this Resolution, if any penalty is imposed on the same date on a monthly basis, the date for any month, that does not have a corresponding date for that date, shall be considered the last day of that month, provided that the penalty for all other months applies on the same date on which the monthly penalty was first imposed.
Article (4) Publication and Entry into Force
This Resolution shall be published in the Official Gazette and shall enter into force as of 1 August 2023.
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