UAE Amends Cabinet Decision on Administrative Penalties for Violation of Tax Laws

The UAE Ministry of Finance has published a consolidated version of Cabinet Decision No. 40 of 2017 on Administrative Penalties for Violation of Tax Laws in the UAE as amended by Cabinet Decision No. 129 of 9 October 2025. The main changes are made to the tables on penalties relating to the Tax Procedures Law and penalties relating to the Value Added Tax Law, effective 14 April 2026. The violations and penalties according to each of the tables are as follows:

Table No. 1 on Violations and …