GTL Summary:

Cabinet Decision No. 74 of 2023 details the procedural mechanics for reconciliation applications. Article 24 requires applications to be submitted to the Authority or public prosecution depending on the stage. The public prosecution must seek the Authority's opinion (implicit approval after 20 business days). It permits payment by instalments over a maximum of two years if guarantees are provided. Successful reconciliation results in the termination of the criminal case and cancellation of its consequences.

Document Type: ERS - Executive Regulations
Law: CIT (FDL No 47 of 2022, as amended)
Decision Number: executive-regulations-74-article-24
Year: 2023
Country: 🇦🇪 UAE
Official Name: Article 24 - Conditions, Controls and Procedures for Reconciliation
Last updated at: 2026-01-02 15:13:10 UTC

Article 24 - Conditions, Controls and Procedures for Reconciliation

  1. A reconciliation application shall be submitted by the Person to the Authority in the form prepared by the Authority for this purpose, before the initiation of a criminal case. The form must include the Person’s undertaking to settle the full amounts due from him as consideration for reconciliation.

  2. The Authority decides to accept or reject the reconciliation application, if the Authority decides to accept the application, a record shall be issued to that effect containing proof of reconciliation and its consideration, and signed by both parties. A copy of such record shall be handed to the Person after payment of the consideration for reconciliation.

  3. A reconciliation application shall be submitted by the accused or convicted Person, as the case may be, at any stage of the criminal case to the competent federal public prosecution.

  4. Prior to proceeding with the reconciliation procedures in Tax crimes, the public prosecution shall seek the opinion of the Authority, and in the event that no response is received from the Authority within (20) twenty Business Days, this shall be considered as an implicit approval of the reconciliation.

  5. The public prosecution shall issue record of reconciliation after the settlement of full Tax and Administrative Penalties payable and the additional consideration for reconciliation. Such record shall be signed by both the competent public prosecution member and the accused or convicted Person, and shall be approved by the federal attorney general. The record must include the following:

    1. The details of the accused or convicted Person.

    2. A description of the charges attributed to the accused or convicted Person, the date and place of their occurrence and the articles of law applicable thereto.

    3. The value of the Tax and Administrative Penalties payable.

    4. The percentage and value of the additional amount for reconciliation.

      Evidence of settlement of the aforementioned amounts must be attached to the record. In the event that the Administrative Penalties are paid in instalments or waived in accordance with Article 50 of the Decree-Law, or if the payment of the additional consideration for reconciliation is deferred or paid in instalments in accordance with Clause (9) of this Article, a payment plan shall be attached to the record showing the deferred or installed payment, as applicable. The Authority and the Competent Court shall be notified of the approved reconciliation record, as applicable.

  6. The public prosecution shall order a stay of execution of the adjudicated penalty if a reconciliation is reached during its execution, even after the sentence becomes conclusive.

  7. The completion of the reconciliation in accordance with the foregoing shall result in the termination of the criminal case for the incident subject to the reconciliation and the cancellation of its consequences.

  8. The multiplicity of the accused or convicted Persons in a criminal case does not preclude the public prosecution from proceeding with reconciliation procedures with one or more of them. The effect of the reconciliation extends to all the accused or convicted Persons in the same incident.

  9. The public prosecution, based on the request of the accused or convicted Person, may order the deferral of the payment of the reconciliation consideration and its payment in instalment according to the following conditions:

    1. The deferral or instalment does not include Payable Tax or Administrative Penalties.

    2. The period of deferral or instalment must not exceed (2) two years.

    3. The accused or convicted Person provide sufficient guarantees.

      The public prosecution shall have the right to withdraw and cancel the deferral or instalment order if the public prosecution finds a reason for that.

  10. Reconciliation is considered as if it has not been taken place, and all effect it bears shall be ceased, in the event that the accused or convicted Person does not comply with Clause (9) of this Article, or if he violates the payment plan referred to in Clause (5) of this Article.

  11. In all cases, the settlement of the amount of reconciliation in form of Payable Tax and Administrative Penalties shall be made to the Authority.

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