Cabinet Decision No. 39 of 2019, Article 49, provides a mechanism for taxpayers to seek exemption from financial penalties. Requests must be justified and submitted by the taxpayer or their agent. The President's exemption limit applies separately to each tax year. If the Authority does not respond within 60 days, the request is deemed rejected. Approved exemptions apply to all penalties accrued before the decision date. This offers a path for relief for taxpayers who can prove valid reasons for their non-compliance, supporting fairness in tax administration.