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.
Mohammed bin Rashid Al Maktoum
Prime Minister
Issued by us:
On: 22 Dhu Al Hijjah 1444 A.H.
Corresponding to: 10 July 2023 AD
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Federal Decree-Law No. 47 of 2022 – Unofficial translation 4
Cabinet Resolution of 2023 Concerning the Administrative Penalties for Violations Related to the Application
of Federal Decree- Law of 2022 Concerning the Corporate Tax
4
Table of Violations and Administrative Penalties Annexed to Cabinet
Resolution No. (75) of 2023 Concerning the Administrative Penalties for
Violations Related to the Application of Federal Decree- Law No. (47) of
2022 Concerning the Corporate Tax
S.N. Description of the Violation Amount of the Administrative Penalty in
AED
1. Failure of the Person conducting a
Business or Business Activity or
having a Tax obligation under the
Tax Procedures Law or the
Corporate Tax Law to keep the
required records and other
information specified in the Tax
Procedures Law and the Corporate
Tax Law.
One of the following penalties shall apply:
1. (10,000) per violation.
2. (20,000) in case of a repeated violation
within (24) months from the date of the last
violation.
2. Failure of the Person conducting
Business or Business Activity or
having a Tax obligation under the
Tax Procedures Law or the
Corporate Tax Law to submit the
data, records and documents
related to the Tax in Arabic to the
Authority when requested.
(5,000)
3. Failure of the Registrant to submit a
deregistration application within
the time limit specified in the
Corporate Tax Law and its
implementing resolutions.
(1,000) in case of late submission of the
application and on the same date on a
monthly basis, up to (10,000).
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Federal Decree-Law No. 47 of 2022 – Unofficial translation 5
Cabinet Resolution of 2023 Concerning the Administrative Penalties for Violations Related to the Application
of Federal Decree- Law of 2022 Concerning the Corporate Tax
5
4. Failure of the Registrant to inform
the Authority of any case that may
require the modification of the
information pertaining to its tax
record kept by the Authority.
One of the following penalties shall apply:
1. (1,000) per violation.
2. (5,000) in case of a repeated violation
within (24) months from the date of the last
violation.
5. Failure of the legal representative
to give notice of his appointment
within the specified time limits, in
which case the penalties shall be
due from the legal representative's
own funds.
(1,000)
6. Failure of the legal representative
to file a Tax Return within the
specified time limits, in which case
the penalties will be due from the
legal representative's own funds.
1. (500) per month, or part thereof, for the
first twelve months.
2. (1,000) per month, or part thereof, from
the thirteenth month onwards.
This penalty shall be imposed from the day
following the expiry of the time limit within
which the Tax Return shall be submitted,
and on the same date on a monthly basis
thereafter.
1. (500) per month, or part thereof, for the
first twelve months.
2. (1,000) per month, or part thereof, from
the thirteenth month onwards.
This penalty shall be imposed from the day
following the expiry of the time limit within
which the Tax Return shall be submitted,
and on the same date on a monthly basis
thereafter.
7.
Failure of the Registrant to submit a
Tax Return within the time limit
specified in the Corporate Tax Law.
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Federal Decree-Law No. 47 of 2022 – Unofficial translation 6
Cabinet Resolution of 2023 Concerning the Administrative Penalties for Violations Related to the Application
of Federal Decree- Law of 2022 Concerning the Corporate Tax
6
8.
Failure of the Taxable Person to pay
the Payable Tax.
1. A monthly penalty of (14%) per annum,
for each month or part thereof, to be
imposed on the Payable Tax amount not
paid from the day following the due date
of payment and on the same date on a
monthly basis thereafter.
2. For the purposes of this penalty, the due
date of payment in the case of the
Voluntary Disclosure and Tax
Assessment, shall be as follows:
a. (20) business days from the date of
submission, in the case of a
Voluntary Disclosure.
b. (20) business days from the date of
receipt, in the case of a Tax
Assessment.
9. The Registrant submits an
incorrect Tax Return.
(500), unless the Person corrects its Tax
Return before the expiry of the deadline for
the submission of Tax Returns according to
the Corporate Tax Law.
10. The Taxable Person submits a
Voluntary Disclosure in relation to
errors in the Tax Return, Tax
Assessment or Tax refund
application pursuant to Clauses (1)
and (2) of Article (10) of the Tax
Procedures Law.
A monthly penalty at (1%) on the Tax
Difference, per month or part thereof, to be
applied as of the date following the due date
of the relevant Tax Return, the date of
submission of the Tax refund application, or
the date of notification of the Tax
Assessment and until the date of submission
of the Voluntary Disclosure.
11. Failure of the Taxable Person to
submit a Voluntary Disclosure in
relation to errors in the Tax Return,
The following penalties shall apply:
1. A fixed penalty at (15%) on the Tax
Difference.
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Federal Decree-Law No. 47 of 2022 – Unofficial translation 7
Cabinet Resolution of 2023 Concerning the Administrative Penalties for Violations Related to the Application
of Federal Decree- Law of 2022 Concerning the Corporate Tax
7
Tax Assessment or Tax refund
application pursuant to Clauses (1)
and (2) of Article (10) of the Tax
Procedures Law, before being
notified by the Authority that it will
be subject to a Tax Audit.
2. A monthly penalty at (1%) on the Tax
Difference, per month or part thereof, to be
applied as follows:
a. Where the Taxable Person submits a
Voluntary Disclosure after being notified
that it will be subject to a Tax Audit by the
Authority, the penalty shall be imposed for
the period from the day following the due
date of the relevant Tax Return, the date of
submission of the Tax refund application or
date of notification of the Tax Assessment
and until the date of submission of the
Voluntary Disclosure.
b. Where the Taxable Person fails to submit
a Voluntary Disclosure, the penalty shall be
imposed as of the date following the due
date of the relevant Tax Return, or the date
of submission of the Tax refund application
or date of notification of the Tax Assessment
and until the date of issuance of the Tax
Assessment.
12. Failure of a Person subject to Tax
Audit, his Tax Agent or Legal
Representative to offer facilitation
to the Tax Auditor in violation of
the provisions of Article (20) of the
Tax Procedures Law, in which case
the penalties will be due from the
Person's, Legal Representative's or
Tax Agent's own funds, as
applicable.
(20,000)
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Federal Decree-Law No. 47 of 2022 – Unofficial translation 8
Cabinet Resolution of 2023 Concerning the Administrative Penalties for Violations Related to the Application
of Federal Decree- Law of 2022 Concerning the Corporate Tax
8
13.
Failure of a Person to submit or
delays the submission of a
Declaration to the Authority, as
required in accordance with the
provisions of the Corporate Tax
Law.
1. (500) per month, or part thereof, for the
first twelve months.
2. (1,000) per month, or part thereof, from
the thirteenth month onwards.
This penalty shall be imposed from the day
following the expiry of the time limit within
which the Declaration shall be submitted,
and on the same date on a monthly basis
thereafter.
14. Taxable person’s failure to submit a
tax registration application within
the timeframe determined by the
Authority in accordance with the
Corporate Tax Law.
(10,000)
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