GTL Summary:

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 50
Country: 🇦🇪 UAE
Location: Part 6 - General Provisions › Chapter 2 - Time Periods and Lapse of Time
Order: 50
Last updated at: 2025-11-04 11:19:41 UTC

Part 6 - General Provisions

Chapter 2 - Time Periods and Lapse of Time

Article 50 - Controls for Paying by Instalment, Waiving, or Refunding of Administrative Penalties

  1. If the Authority imposes or collects an Administrative Penalty from any Person for violating the provisions of this Decree-Law or the Tax Law, the Committee provided for in Clause 2 of this Article may, according to the presentation of the Director General, issue a decision approving the payment by instalments of the penalty amount or totally or partially waiving or refunding it, pursuant to the controls and procedures issued in a decision by Cabinet according to a suggestion by the Minister.

  2. The Chairman of the Board of the Authority shall issue a decision forming the Committee provided for in Clause 1 of this Article, to be chaired by him or his deputy, and the membership of two Board members. The decision issued forming the Committee shall set out its bylaws and the manner of holding its meetings.

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