Table 1 of Cabinet Decision 40/2017 contains 15 administrative penalties for Tax Procedures violations. This post sets out every penalty with exact amounts, conditions, and when each applies.

Tables 2 and 3 of Cabinet Decision 40/2017 contain 9 Excise Tax and VAT penalties — including the AED 2,500 per-case invoice penalty and the AED 50,000 Designated Zone floor.

Cabinet Decision No. 40 of 2017, as amended in 2025, sets the administrative penalties for UAE tax law violations. Here is what registrants need to know.

The 14% per annum monthly penalty on unpaid UAE tax is the costliest in Cabinet Decision 40/2017. Here is how it works and when the clock starts.

Submitting a voluntary disclosure before an FTA audit notification avoids the 15% fixed penalty under item 12. Here is the exact cost difference and what determines which regime applies.

UAE tax or commercial dispute? Start with a technical review, not a lawyer. Abdelhamid & Co. Sharjah.

Clean litigation in UAE disputes begins with a strong technical file. Abdelhamid & Co. Sharjah.

Settlement in UAE tax and commercial disputes can be the smartest decision. Abdelhamid & Co. Sharjah.

UAE VAT e-commerce — Ministerial Decision 26 of 2023 criteria & record keeping. Abdelhamid & Co. CPA, Sharjah.

UAE e-commerce VAT record keeping — practical compliance guide under MD 26/2023. Abdelhamid & Co. CPA, Sharjah.

UAE Corporate Tax at 9% — registration, filing deadlines, Free Zone rules, Small Business Relief & penalties. Abdelhamid & Co CPA, Sharjah.

UAE Corporate Tax for Free Zone companies — QFZP rules, qualifying income, substance requirements & de minimis threshold. Abdelhamid & Co CPA, Sharjah.