Cabinet Decision No. 75 of 2023 On the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

List of amending documents:

Cabinet Decision No. 10 of 2024

The Cabinet:

- Having reviewed the Constitution,

- Federal Law No. 1 of 1972 on the Competences of the Ministries and Powers of the Ministers, and its amendments,

- 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 Decree-Law No. 28 of 2022 on Tax Procedures,

- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,

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

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

Decided:

Article 1 — Definitions 

Definitions 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 ap...