Notwithstanding the provisions of [the Tax Procedures Law], the Authority shall issue an Administrative Penalty Assessment to the Taxable Person, and notify the latter of the same within five business days from the date of issuance, if the Taxable Person committed any of the following violations:
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August 14, 2026
Article 22, as amended by Federal Decree-Law No. 19 of 2022, opens Chapter 9 of the Decree-Law on violations and penalties. Notwithstanding the Tax Procedures Law, the Authority must issue an Administrative Penalty Assessment to the Taxable Person and notify him within five business days of issuance where he commits any of three violations: failure to display prices inclusive of Tax under Article 11; failure to comply with the conditions and procedures for transferring Excise Goods between Designated Zones and for preserving, storing and processing them; and failure to provide the Authority with price lists of the Excise Goods produced, imported or sold.
Chapter 9 - Violations and Penalties
Article 22 - Administrative Penalties Assessment
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