English text status

English translation published by the Legislation and Legal Opinion Commission. The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

An administrative penalty is imposed by a decision of the Minister or delegate, includes VAT due and is an enforceable instrument. The decision may order publication of its operative part, at the violator's expense, in a local newspaper or other suitable medium once it becomes final, according to the nature, gravity and effects of the violation. Notification starts a separate grievance clock even if the underlying breach is corrected.

Who should read this?

Anyone receiving an administrative-penalty decision.

Why does it matter?

Correcting a breach does not automatically cancel a penalty decision or preserve its grievance deadline.

Competent decisionEnforceable instrumentSeparate deadline

Current text

Administrative fines shall be imposed by a decision of the Minister or his authorised delegate, which includes the amount of Tax due. The decision may include the publication of its content at the expense of the violator in one of the local newspapers or any other suitable means of publication, depending on the type of violation, its severity and effects, after issue of the final decision. The decision issued to impose the administrative fine shall be considered as an executive instrument eligible for forced implementation in accordance with the Civil and Commercial Procedures Law promulgated by Legislative Decree No. 12 of the year 1971 and its amendments.

Application steps

  1. 1

    Retain the decision and notification evidence.

  2. 2

    Separate VAT and penalty amounts and reasons.

  3. 3

    Assess the applicable grievance period.

Connected provisions

Direct legislative link

Law — Article (62)

Grievance against a penalty decision

Sets the body, deadlines and what follows a rejected grievance.

Open connected Article

Official guides and tools

Official text

Value Added Tax Law

Article (61)

Official guide

VAT General Guide

Practical guidance relevant to the Article

Connected Madar tools

Madar tool

Breaches and Penalties Centre

Classify the exposure and preserve the correct response route.

Illustrative example by Madar

Correction after a penalty decision

Filing a missing Return after the penalty decision addresses the underlying obligation but does not automatically cancel the decision or preserve the grievance deadline.

Questions to help you apply it

  • When was notification sent?
  • Who issued the decision and is the grievance file ready?