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October 20, 2026
The Authority must issue and notify a Person of an Administrative Penalties Assessment within five business days for various violations. These include failures to keep required records, submit documents in Arabic, or apply for tax registration or deregistration within specified timeframes. Penalties also apply for submitting incorrect tax returns, failing to settle payable tax, or not updating tax record information. Specific violations by a Legal Representative result in penalties due from their own funds. Furthermore, failing to facilitate a Tax Auditor or not submitting a timely Voluntary Disclosure incurs penalties. The Cabinet specifies the penalties, which cannot exceed twice the tax amount.
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