This Decision establishes the legal framework for Administrative Penalties imposed by the Federal Tax Authority for violations of the Tax Procedures Law, Excise Tax Law, and Value Added Tax Law. Article 1 defines critical terms including Taxable Person, Legal Representative, and Voluntary Disclosure. Tables 1, 2, and 3 detail specific financial penalties for non-compliance, such as failure to keep records, late Tax Registration, and incorrect Tax Returns. The text incorporates significant amendments via Cabinet Decision No. 49 of 2021 and Cabinet Decision No. 129 of 2025, specifically revising penalties for late payment and Voluntary Disclosures effective from April 2026.