Federal Tax Authority Service Guide

Administrative Penalty Waiver or Installment Plan Request

2025

Service Card Template
English
Service Code	< The code will be added after the service is approved in Khadamati system >
Main Service	Customer Service
Service Name	Requests for instalments or Waiver of Administrative Penalties
Categories of Customers	All persons in respect of whom the FTA issued a decision.
Service Type	Transactional
Service Classification	From Government to Business, From Government to Government, From Government to People.
Service Category	Variation Service
Service Description	This process shows the steps taken by the administrative team in receiving and studying requests for installments or waiver.
Channels and Working Hours for Providing the Service	FTA's website: 24 hours a day, 7 days a week.
Time Required to Submit Application	15 minutes.
Time Required to Complete Application by the FTA	Within a period not exceeding 110 business days from the date of receipt of the request.
Obligation to Sign-up	Applicable
Required Documents and Forms	Attaching an undertaking by the Person to settle the required payment in accordance with the Administrative Penalties instalment plan approved by the Committee. Attaching an undertaking by the Person that the person has corrected the violation and undertakes not to repeat the violation. Any other documents or details requested by the Committee or the Authority.
Procedures and Steps	Login to the e-services portal. Upon entering to the Dashboard, a tab will appear for several requests, one for "Reconsideration" and the other one for "Penalty waiver" and for "Penalty Installment Plan". Click on the required request and fill in the data of the request to be submitted, and make sure to add the related supporting documents. Fill out the form, attach the required documents and submit the form.
FAQs	How to apply for waiver? Login to the e-services portal. Upon entering to the Dashboard, a tab will appear for several requests, one for "Reconsideration" and the other one for "Penalty waiver" and for "Penalty Installment Plan". Click on the required request and fill in the data of the request to be submitted, and make sure to add the related supporting documents. Fill out the form, attach the required documents and submit the form. What is the timeline for a waiver or installment request? The FTA may take up to 110 business days to review and respond back to you from the date it received your completed waiver or instalment plan application. What is the minimum amount required to be eligible for a penalty instalment plan? You must include at least AED 50,000 worth of outstanding penalties within a single Tax type, in order to submit a penalty instalment plan application. What kind of penalties are eligible for penalty instalment plans? Only unsettled administrative penalties can be included in your penalty instalment plan application, provided that the person should not owe any paypable tax in respect of the tax period which is the subject of the Request.
Fees	Free
Relevant Publications	Cabinet Decision No. 105 of 2021 related to Controls and Procedures for Paying Administrative Penalties by Instalments, and Waiving and Refunding Administrative Penalties.
Terms and Conditions	Stipulated in Article 3 - Controls for Settlement of Administrative Penalties by Instalments & in Article 4 - Controls and Cases for Waiver of Administrative Penalties, from Cabinet Decision No. 105 of 2021 related to Controls and Procedures for Paying Administrative Penalties by Instalments, and Waiving and Refunding Administrative Penalties.