Table of Violations and Administrative Penalties annexed to Cabinet Resolution No. 75 of 2023 (as amended by Cabinet Decision No. 10 of 2024)

en · translation · sha256:ed7bba67280a258dc2a54e7f31a750b6a5e00fa5f2b8fe1bd6d2961ffcee7712

--- Table of Violations and Administrative Penalties annexed to Cabinet Resolution No. (75) of 2023 --- (annex published as a separate schedule to the Resolution; the portal's own page did not expose its text to automated extraction in this session — pinned here as `kind guidance`, secondary corroboration from a professional tax-law summary service, not independently hashed from the annex PDF; see sources.law materialization note. This is an explicit boundary, not a silent one.) No. 7 — Failure of the Registrant to submit a Tax Return within the timeframe specified in the Corporate Tax Law: AED 500 for each month, or part thereof, for the first twelve months; AED 1,000 for each month, or part thereof, from the thirteenth month onwards. Imposed from the day following the expiry of the timeframe within which the Tax Return must be submitted, and on the same date monthly thereafter. No. 8 — Failure of the Taxable Person to settle the Payable Tax: a monthly penalty of 14% per annum, for each month or part thereof, on the unsettled Payable Tax amount from the day following the due date of payment and on the same date monthly thereafter. For a Voluntary Disclosure, the due date of payment is 20 Business Days from the date of submission; for a Tax Assessment, 20 Business Days from the date of receipt. No. 9 — The Registrant submits an incorrect Tax Return: AED 500, unless the Person corrects the Tax Return before the expiry of the deadline for its submission under the Corporate Tax Law. No. 14 — Failure of the Taxable Person to submit a Tax Registration application within the timeframe specified by the Authority in accordance with the Corporate Tax Law: AED 10,000. (Added by Cabinet Decision No. (10) of 2024, effective 1 March 2024; no equivalent item existed in the table between 1 August 2023 and 29 February 2024.)

Referencing norms: IncorrectReturnPenalty, LateFilingPenaltyAfterFirstYear, LateFilingPenaltyFirstYear, LatePaymentPenaltyAmount, LateRegistrationPenalty