1.The penalties set forth herein shall not prejudice to any severer penalty stipulated in any other law. 2.A prison sentence and/or a fine not less than the evaded Tax amount and not more than (3) three times the amount of evaded Tax shall be inflicted on any Person committed the Tax Evasion by one of the following act: a.Deliberately refrains from paying any Payable Tax; b.Deliberately reduces the actual value of its business or revenues or does not include its associates business in order not to reach the required registration limit, Tax rate or other Tax threshold, as specified in the Tax Law; c.Deliberately levies or collects amounts as a Tax without being registered; d.Deliberately reduces the Tax due or engages, in any manner, in the Tax Evasion; e.Deliberately performs or fails to perform any other act that would constitute a Tax Evasion under this Decree-Law or the Tax Law. 3.A prison sentence and/or a fine not less than the amount of the Administrative Fine and not more than (3) three times the amount thereof shall be inflicted on any Person that abstains from paying the payable Administrative Fine, unless it is decided to be exempted. 4.A prison sentence and/or a fine not exceeding (AED 1,000,000) one million dirhams shall be inflicted on any Person committing any of the following acts: a.A Person that intentionally provides false information, data and documents to FTA; b.A Person who intentionally hides or destroys documents, data, information or other materials that are required to be kept and provided to FTA; c.A Person who has stolen, abused or caused damage to documents or other materials kept by FTA; and d.A Person who prevents or impedes employees of FTA from carrying out their duties. 5.If any of the above acts takes place and cause Tax Evasion or its facilitation or concealment, the penalty set forth in Clause (2) above shall be applicable. 6.Any Person who is proven to have been involved directly in or caused one of the crimes set forth in this Decree-Law or the Tax Law shall be penalized by the penalty prescribed therefor in this Decree-Law, pursuant to the provisions of criminal involvement set forth in Decree-Law No. (31) of 2021, referred to hereinabove. 7.If multiple convicts are fined by one judgment in one crime, whether they are the perpetrators or accomplices, they shall be jointly liable to pay the same. 8.Recidivism shall constitute an aggravating circumstance. For the purpose of this Decree-Law or the Tax Law, a recidivist is any Person who is convicted by a final judgment in one of the crimes set forth in this Article, whatsoever the penalty, then commits one of such crimes before the lapse of (5) five years from the date on which the said final judgment is rendered. 9.Without prejudice to the provisions of Clause (11) hereunder, any Person involved in a Tax Evasion crime shall be severally and jointly liable with the involved Person for paying the Payable Tax and the Administrative Fines. 10.When the Court renders a judgment on conviction, it shall order to publish the judgment or a summary thereof with the appropriate means at the expense of the convict, at the request by FTA to the Public Prosecution. 11.The judgment on any penalty under the provisions of this Decree-Law or any other law shall not exempt any Person from the liability for paying the Payable Tax or the Administrative Fines.
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