Cabinet Resolution No. (40) of 2017 on Administrative Penalties for Violations of Tax Law in UAE

Cabinet Resolution No. (40) of 2017 on Administrative Penalties for Violations of Tax Laws in the UAE The Cabinet:

• Having reviewed the Constitution;
• Federal Law No. (1) of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments;
• Federal Law No. (1) of 2011 on the State’s Public Revenues;
• Federal Decree-Law No. (8) of 2011 on the Rules of the Preparation of the General Budget and Final Accounts
• Federal Law No. (14) of 2016 on Violations and Administrative Penalties in the Federal Government,
• Federal Decree-Law No. (13) of 2016 on the Establishment of the Federal Tax Authority;
• Federal Law No. (7) of 2017 on Tax Procedures;
• Federal Decree-Law No. (7) of 2017 on Excise Tax;
• Federal Decree-Law No. (8) of 2017 on Value Added Tax,
• And pursuant to what was presented by the Minister of Finance and approved by the Cabinet,

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