United Arab Emirates MOF Posts Cabinet Decision Amending Decision on Administrative Penalties for Tax Violations

The Emirati Cabinet Oct. 9 posted Cabinet Decision No. 129/2025, amending Cabinet Decision No. 40/2017 on administrative penalties for tax violations. The amendments include: 1) changes to definitions; 2) updates to a table on administrative penalties for Tax Procedures Law violations, with penalties ranging from 500 Emirati dirhams (US$136) to 20,000 dirhams (US$5,445), and fixed or monthly penalties of a percentage of the tax unpaid or undeclared; and 3) updates to a table on administrative penalties for VAT Law violations, with penalties of from 2,500 dirhams (US$680) to 5,000 dirhams (US$1,361), and for certain goods in a Designated Zone, the ...