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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 76
Country: đŸ‡ĻđŸ‡Ē UAE
Location: Part 9 - Violations and Penalties
Order: 76

Article 76 - Administrative Fine Assessment

Part 9: Violations and Penalties

Part 9: Violations and Penalties

Article 76 - Administrative Fine Assessment [22]

Without prejudice to the provisions of the [Tax Procedures Law][G1], the Authority shall issue an Administrative Fine Assessment to the Person and notify him thereof within five (5) working days as of the date of issuance, in any of the following cases:

  1. Failure by the Taxable Person to display the tax-inclusive prices, in accordance with the provisions of Article 38 of this Decree-Law;

  2. Failure by the Taxable Person to notify the Authority of applying the Tax based on the margin, in accordance with the provisions of Article 43 of this Decree-Law;

  3. Failure to adhere to the conditions and procedures to be followed for keeping the Goods in a designated area or moving them to another designated area;

  4. Failure of the taxable person to issue the tax invoice or a substitute document when making any supply within the time limit prescribed by law.

  5. Failure of the taxable person to issue a tax credit note or a substitute document within the time limit prescribed by law.

  6. Failure by the Taxable Person to comply with the conditions and procedures related to the issuance of the Tax Invoice and the Tax Credit Note electronically. [G2]

Footnotes

[22] Article amended as per Federal Decree-Law No. 18 of 2022 effective from 1 January 2023

GTL Notes

[G1]Amended by Federal Decree-Law No. 18 of 2022 effective from 1 January 2023. This replaces 'Federal Law No. (7) of 2017 on Tax Procedures'

[G2]Inserted by Federal Decree-Law No. 16 of 2024 effective from 30 October 2024