GTL Summary:

Cabinet Decision No. 74 of 2023 outlines the requirements for issuing Administrative Penalties Assessments. Article 21 stipulates that the assessment must contain the Person's details, the specific violation, the penalty amount, and the related tax amount if applicable. Like tax assessments, once an administrative penalty is notified to the Person, it constitutes a payable debt to the Authority effective from the date of notification and can be collected accordingly.

Document Type: ERS - Executive Regulations
Law: Tax Procedures (FDL No 28 of 2022)
Decision Number: executive-regulations-74-article-21
Year: 2023
Country: 🇦🇪 UAE
Official Name: Article 21 - Administrative Penalties Assessment
Last updated at: 2026-01-02 15:13:10 UTC

Article 21 - Administrative Penalties Assessment

  1. An Administrative Penalties Assessment shall include the following minimum information:

    1. The Person’s name and address.

    2. The Taxable Person’s Tax Registration Number, if applicable.

    3. The violation for which the Administrative Penalty has been assessed.

    4. The Administrative Penalty summary, including:

      1. The amount of Administrative Penalty imposed.

      2. The amount of Tax to which the imposed Administrative Penalty relates, if applicable.

    5. Total of Administrative Penalties due to the Authority.

  2. Where an amount of an Administrative Penalty has been assessed and notified to a Person, it shall be deemed a payable debt to the Authority as of the date of Notification, and can be collected accordingly.

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