Unofficial translation
The Federal Tax Authority announced that any person or group proven to have violated the provisions of tax legislation has the right to apply to the authority to reduce or exempt the fine that it imposed, provided that there is an excuse acceptable to the authority, and that evidence is available that justifies the excuse and the violation that led to the imposition of this fine.
The authority clarified that according to Cabinet Resolution No. 51 of 2021 regarding the amendment of the executive regulations of the Federal Law regarding tax procedures, any person or group that is found to have violated the provisions of the law or the tax law may submit a request to the authority to reduce or exempt the fines imposed by the authority, according to a set of controls .
She indicated that these controls consist in the existence of an excuse acceptable to the Authority, the availability of evidence that justifies the existence of the excuse and the violation in respect of it, which led to the imposition of administrative fines, and notifying the Authority of the request for reduction or exemption within / 40 / working days of the disappearance of the acceptable excuse in accordance with the mechanism specified by the Authority. And that the person proves that he has corrected his violation, and that the application for exemption or reduction is in accordance with the form specified by the Authority.
The authority confirmed that according to the amendment that came into effect as of April 28, 2021, the excuse – on which the violation occurred – will not be accepted if it is proven that the person committed the violation intentionally, and the excuse is accepted based on a decision by a tripartite committee to be formed by a decision issued by a general manager The authority, and this committee is concerned with studying the excuse and accepting or rejecting it, provided that the authority issues its decision to reduce or exempt administrative fines within / 40 / working days from the date of receiving the request, if any, and the applicant shall be informed of this within / 10 / working days from the date of its issuance.
Source albayan.ae
