1.FTA shall issue an assessment of Administrative Fines and inform the Person of same within (5) five Business Days in respect of any of the following violations: a.The Person that carries out business or is subject to an obligation under this Decree-Law or the Tax Law fails to keep the required records and other information specified both in this Decree-Law and the Tax Law. b.The Person that carries out business or is subject to an obligation under this Decree-Law or the Tax Law fails to submit the data, records and documents related to the Tax in Arabic to FTA upon request. c.The Taxable Person fails to submit the Tax Registration application within the time limit specified in the Tax Law. d.Failure of the Registered Person to submit a deregistration application within the time limit specified in the Tax Law. e.Failure of the Registered Person to inform FTA of any situation that may require amendment to the information related to its tax register kept by FTA. f.The Legal Representative of the Taxable Person fails to report his appointment as a legal representative within the specified time limits. In such a case, fines shall be collected from the funds of the Legal Representative. g.The Legal Representative of the Taxable Person fails to submit the Tax Return within the specified time limits. In such a case, fines shall be collected from the funds of the legal representative. h.Failure of the Registered Person to submit the Tax Return within the time limit specified in the Tax Law. i.The Taxable Person fails to pay the Due Tax within the time limit specified in the Tax Law. j.The Registered Person has submitted an incorrect Tax Return. k.A Voluntary Declaration submitted by the Taxable Person or Taxpayer on errors in the Tax Return, Tax Assessment or the application for recovery of the Tax, in accordance with clauses (1) and (2) of Article (10) above. l.The Taxable Person or Taxpayer fails to make a Voluntary Declaration of errors in the Tax Return, Tax Assessment or tax recovery application, in accordance with Clauses (1) and (2) of Article (10) of this Decree-Law before being notified that FTA conducted a Tax Audit on it. m.The Person that is subject to the Tax Audit or their Tax Agent or Legal Representative fails to provide facilities for the Tax auditor, in violation of the provisions of Article (20) of this Decree-Law. In such a case, fines shall be collected from the funds of the Person or their legal representative or Tax Agent, as the case may be. n.The Registered Person fails to calculate the Tax for another Person when the registered Taxable Person is obligated to do the same in accordance with the Tax Law. o.Any other violation included in the Tax Law or under a resolution of the Cabinet. 2.The Executive Regulations shall specify the information and data to be included in the assessment of Administrative Fines. 3.The Cabinet shall issue a Resolution setting out the Administrative Fines for each of the violations mentioned in Clause (1) above, with regard to this Decree-Law, the Tax Law or any other violation specified under a Cabinet resolution. 4.The amount of any Administrative Fine shall not exceed twice the Tax amount on which the Assessment of Administrative Fines has been issued. 5.The imposition of any Administrative Fine under the provisions of this Decree-Law or any other law shall not relieve any Person from their liability to pay the Due Tax, in accordance with the provisions of this Decree-law or the Tax Law.
Interpretation and application must be checked against the official text and current version.