Font Size

Preferred Colours

Night Vision

Black & White

Color Blind

Translate this page to

The Ministry is not responsible for the translation output by Google

MOF Website’s Accessibility Features

Search in website



Use advanced search

If you find that your search produced too many results, and you want to improve it, you can add other keywords to your search or use a keyword filter that filters the results, in a way to reflect more accurately the information you are searching for.

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

The Cabinet has issued Resolution No. (40) of 2017 on Administrative Penalties for Violations of Tax Law in the UAE. This Resolution outlines the scope of the resolution, general provision of the Administrative Penalty, methods of amending Administrative Penalties, the objections framework and responsibility of issuing Executive Decisions.

The Resolution is effective as of the date of its issuance on 24th September 2017, excluding table two which came into effect as of 1st October 2017, and table three which will come into effect as of 1st January 2018.​

This Resolution includes the tables of Violations and Administrative Penalties appendix to the Cabinet Decision No. (40) of 2017, including table one, two and three.

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

​​​