This Decision is not in force. It was abrogated by Cabinet Decision No. 74 of 2023.
The Cabinet:
Having regard to the Constitution;
- Federal Decree-Law No. 13 of 2016 regarding the Establishment of the Federal Tax Authority, and its amendments;
- Federal Law No. 7 of 2017 on Tax Procedures;
- Cabinet Decision No. 36 of 2017 regarding the Executive Regulations of Federal Law No. 7 of 2017 on Tax Procedures;
- based on the proposal of the Minister of Finance and with the approval of the Cabinet
has decided:
The text of Article 26 of Cabinet Decision No. 36 of 2017 regarding the Executive Regulations of Federal Law No. 7 of 2017 on Tax Procedures shall be replaced by the following text:
1. The Authority may reduce or waive administrative fines for any person or category found to have violated the provisions of the Law or the Tax Law, provided that the following conditions are met:
a. The existence of an excuse acceptable to the Authority.
b. The availability of evidence justifying the existence of...