Cabinet Decision No. 49 of 2021 On amending some Provisions of Cabinet Decision No. 40 of 2017 on the Administrative Penalties for Violation of Tax Laws

This Law amended Cabinet Decision No. 40 of 2017.

The Cabinet has decided:   

- Having reviewed the Constitution, 

- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority and its amendments;  

- Federal Law No. 14 of 2016 on Violations and Administrative Penalties in the Federal Government; 

- Federal Law No. 7 of 2017 on Tax Procedures;  

- Federal Decree-Law No. 7 of 2017 on Excise Tax;  

- Federal Decree-Law No. 8 of 2017 on Value Added Tax; 

- Federal Decree-Law No. 26 of 2019 on Public Finance; 

- Cabinet Decision No. 40 of 2017 on the Administrative Penalties for Violation of Tax Laws in the UAE; and 

- Pursuant to what was presented by the Minister of Finance and approved by the Cabinet,  

Article 1 – Replacement of Tables 

The tables of Violations and Administrative Penalties annexed to the Cabinet Decision No. 40 of 2017 on Administrative Penalties for Violation of Tax Laws in the UAE, shall be replaced with the following tables: 

Table No. 1  On Violations and Administrative Penalties related...