1. Where the repayment provisions set forth in Clause (1) of Article (8) of this Resolution are applied, the Qualifying Entity or any other Person, in accordance with Article (7) of this Resolution, shall be liable to pay any fines imposed under the aforementioned Federal Decree by Law No. (28) of 2022. 2. For the purposes of calculating such fines, the amount of the Research and Development Tax Credit subject to repayment shall be treated as if it were tax due or payable tax.
Interpretation and application must be checked against the official text and current version.