Following the issuance of Federal Decree Law No. 28 of 2021 to amend the provisions of Federal Decree Law No. 7 of 2017 on Tax Procedures relating to tax disputes and resolution in the UAE, a new Cabinet Decree No.105 of 2021 was issued on 28 December 2021 covering the controls and procedures related to the waiver and installment of administrative penalties.
The new Cabinet Decree comes into effect on 1 March 2022.
Source PwC
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