in accordance with the decision of the Council of Ministers .. the committee formed by the decision of the Chairman of the Authority’s Board of Directors approves the exemption from administrative fines in the event that three main controls are met;
in accordance with the decision of the Council of Ministers .. the committee formed by the decision of the Chairman of the Authority’s Board of Directors approves the exemption from administrative fines in the event that three main controls are met;The first is that the violation in respect of which the administrative fines have arisen is not related to a crime of tax evasion, the second is that the application be submitted within the period specified by the committee, and the third condition for approval of exemption from administrative fines is that the person’s request is related to one of nine cases, including:
the death of the registered natural person Or the owner of the sole proprietorship/when death was a direct cause of non-compliance with the tax obligation/.
The illness of the registered natural person or the owner of the sole proprietorship/when the illness prevented him from fulfilling his tax obligation on time/.
The death, illness, or resignation of an essential employee of a registered establishment, provided that it is proven that this was a direct cause for the failure to implement the tax obligation on time.
Existence of precautionary or preventive restrictions or measures imposed by government authorities (whenever they were a direct cause of non-implementation of the tax obligation).
The existence of a general defect in the systems of the Federal Tax Authority or the payment systems or the telecommunications services used /when that was a direct cause for the failure of a group of persons to implement tax duties on time/.
Execution of any of the penalties restricting freedom by a registered natural person or the owner of a sole proprietorship.
Person carrying out tax duties and paying all tax amounts due from him in accordance with the tax law through another account registered for tax purposes with the Authority.
If a person has been declared insolvent or bankrupt, and the tax amounts due from him have been paid prior to the date of the bankruptcy or insolvency declaration, unless the purpose of declaring the bankruptcy or insolvency is to evade the payment of those administrative fines.
Any other cases as determined by the committee.