This Public Clarification, TAXP004, details the concessionary measures for redetermining administrative penalties imposed on taxpayers before 28 June 2021. It explains the framework established by Cabinet Decision No. 49 of 2021, later amended by Cabinet Decision No. 108 of 2021 to extend deadlines. The clarification outlines the conditions for taxpayers to benefit from a penalty waiver. To qualify, taxpayers must settle all payable tax and 30% of their total unsettled penalties imposed under Cabinet Decision No. 40 of 2017 by 31 December 2022. The FTA will then redetermine the outstanding amount, effectively waiving the remaining 70%.