Cabinet Decision Cabinet Decision No. 105 of 2021 Cabinet

CD 105/2021 — Instalments, waiver and refund of administrative penalties

Cabinet Decision No. 105 of 2021 on the Controls and Procedures for Paying Administrative Penalties by Instalments, and Waiving and Refunding Administrative Penalties

In force Issued 28 December 2021 In force from 1 March 2022

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Official Arabic title
قرار مجلس الوزراء رقم (105) لسنة 2021 — ضوابط وإجراءات تقسيط الغرامات الإدارية والإعفاء منها وردها
Document type
Cabinet Decision
Number
105
Issued by
Cabinet
Administered by
Federal Tax Authority
Issued
28 December 2021
In force from
1 March 2022
Applies to
Persons on whom administrative penalties were imposed under the Tax Procedures Law or a tax law.
Current position
Listed by the FTA as current legislation (October 2026). Issued under Federal Law No. 7 of 2017 on Tax Procedures, which Federal Decree-Law No. 28 of 2022 later replaced.
Topics
Tax Procedures & the FTA · Administrative penalties
Official text
Official Arabic text · English translation (unofficial)

Factual summary

Sets when an FTA committee may allow unpaid administrative penalties of at least AED 50,000 to be paid in instalments, waive penalties in whole or in part in listed cases (such as death, illness, government restrictions or FTA system failures, never where tax evasion is involved), and refund penalties collected in the previous five years to categories of persons. Requests follow set forms and timelines, and a request not decided within 60 business days is deemed rejected.

What it means in practice Professional insight

Who: persons with large unpaid penalties or penalties caused by circumstances outside their control. What to check: the eligibility conditions and the documents each request needs before applying.

Key provisions

  • Art. 3 Instalments: only for unsettled penalties of at least AED 50,000 (the Committee may adjust the amount), not under dispute, and with no payable tax outstanding for the period concerned.
  • Art. 4 Waiver: not linked to tax evasion, requested within the Committee's period, and in listed cases such as death, illness, government restrictions, FTA system failures, custodial sentence or insolvency, or any other case the Committee assesses.
  • Art. 5–7 One request per penalty; the FTA presents complete requests to the Committee within 40 business days; the Committee decides within 60 business days, otherwise the request is deemed rejected.
  • Art. 11–13 Refunds: the Committee may decide refunds of penalties collected in the preceding 5 years for categories of persons; refunds are credited to the tax account within 90 days, or paid in cash if deregistered.
  • Art. 17 Effective 1 March 2022.

What changed

  1. 28 December 2021 Issued
  2. 1 March 2022 In force

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. 30 September 2022 Federal Decree-Law FDL 28/2022 — Tax Procedures Law In force — amended
    1. 11 June 2017 Federal Law FL 7/2017 — former Tax Procedures Law — Replaced by this law from 1 March 2023 Superseded
      1. 24 September 2017 Cabinet Decision CD 36/2017 — Former Tax Procedures Executive Regulation (repealed) — Executive Regulation of this law Repealed
      2. 1 May 2018 Cabinet Decision CD 23/2018 — Tax Disputes Resolution Committees — Made under it In force
      3. 28 December 2021 Cabinet Decision CD 105/2021 — Instalments, waiver and refund of administrative penalties — Made under it In force
      4. 2 September 2022 Cabinet Decision CD 85/2022 — Who is a UAE tax resident — Made under it In force (see Corporate Tax)
    2. 24 September 2017 Cabinet Decision CD 40/2017 — Administrative penalties: VAT, Excise Tax and Tax Procedures (schedule in force from 14 April 2026) — Made under it In force — amended
      1. 28 April 2021 Cabinet Decision CD 49/2021 — 2021 replacement of the tax penalty tables — Amends it In force
      2. 9 October 2025 Cabinet Decision CD 129/2025 — New tax penalty amounts from 14 April 2026 — Amends Art. 1 In force
    3. 10 July 2023 Cabinet Decision CD 74/2023 — Tax Procedures Executive Regulation — Executive Regulation of this law In force — amended
      1. 16 August 2023 FTA Decision FTA Decision 14/2023 — Extra conditions for a firm to register as a tax agent — Made under Art. 12(2)(d) In force
      2. 13 December 2023 FTA Decision FTA Decision 15/2023 — Annual CPD hours for individual tax agents — Made under it In force
      3. 15 January 2024 FTA Decision FTA Decision 1/2024 — Professional standards and black points for tax agents — Made under it In force
      4. 23 March 2026 Cabinet Decision CD 17/2026 — Amendments to the Tax Procedures Executive Regulation — Amends Arts. 3, 10, 18, 26, 28 In force
      5. 2 June 2026 FTA Decision FTA Decision 4/2026 — Keeping records as electronic copies or photocopies — Made under Art. 4(2) In force
    4. 19 July 2024 FTA Decision FTA Decision 5/2024 — When private clarification fees are refunded — Made under it In force
    5. 1 November 2024 FTA Decision FTA Decision 8/2024 — Correcting VAT return errors that do not change the tax due — Made under it In force (see VAT)
    6. 17 February 2025 FTA Decision FTA Decision 1/2025 — Extending deadlines for review and reconsideration requests — Made under it In force
    7. 13 March 2025 Ministerial Decision MD 64/2025 — Earlier e-invoicing service-provider accreditation (repealed) — Made under it Superseded (see E-Invoicing)
    8. 12 September 2025 Ministerial Decision MD 243/2025 — E-invoicing system — Made under e-invoicing provisions In force — amended (see E-Invoicing)
    9. 9 October 2025 Cabinet Decision CD 106/2025 — E-invoicing violations and penalties — Made under it In force (see E-Invoicing)
    10. 4 December 2025 FTA Decision FTA Decision 9/2025 — Declining refunds of residual amounts during a tax audit — Made under it In force
    11. 11 June 2026 FTA Decision FTA Decision 7/2026 — Disposal of seized and abandoned goods — Made under it In force

Official sources

Official Arabic text (opens in a new tab) English translation (unofficial) (opens in a new tab)

Related services: VAT Health Check · Corporate Tax

Last verified against official sources: 26 October 2026 · اقرأ بالعربية

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General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.