Tax Procedures Law

Article 50 — Article (50) Controls of Administrative Fines Payment in Installments, Exemption and Refund

Chapter Two: Time Limits & Prescription

1.If FTA levies or collects an Administrative Fine from any Person for violating the provisions of this Decree-Law or the Tax Law, the Committee set out in Clause (2) hereunder may, at the proposal of the Director-General, issue a decision approving the payment of the Administrative Fine amount in installments or exemption from or refunding, in whole or in part, such amount, in accordance with the controls and procedures issued by virtue of a Cabinet resolution, at the proposal of the Minister. 2.FTA Board Chairman shall issue a resolution forming the Committee set forth in Clause (1) above under his chairmanship or his deputy and membership of two members of the Board. The resolution forming the Committee shall provide for the Committee's working system and the method of holding its meetings.

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