This service guide details the procedure for requesting an Administrative Penalty Waiver or Instalment Plan from the United Arab Emirates Federal Tax Authority. It enables taxpayers to seek financial relief or structured payment terms for incurred administrative penalties. The document explicitly outlines the eligibility criteria governed by Cabinet Decision No. 105 of 2021, specifying that instalment plans require a minimum of 50,000 Dirhams in outstanding penalties. It mandates the submission of formal undertakings to correct violations and stipulates a processing timeframe of up to one hundred and ten business days.