This process shows the steps taken by the administrative team in receiving and studying requests for installments or waiver.

• EmaraTax platform:
24 hours a day, 7 days a week

Free of Charge

10 Minutes

Within a period not exceeding 110 business days from the date of receipt of the request.

1. Attaching an undertaking by the Person to settle the required payment in accordance with the Administrative Penalties instalment plan approved by the Committee.
2. Attaching an undertaking by the Person that the person has corrected the violation and undertakes not to repeat the violation.
3. Any other documents or details requested by the Committee or the Authority.

1. Login to the Emaratax portal.
2. Upon entering to the Dashboard, a tab will appear for several requests, one for “Penalty waiver” and the other one for “Penalty Installment Plan”.
3. Click on the required request and fill in the data of the request to be submitted, and make sure to add the related supporting documents.
4. Fill out the form, attach the required documents and submit the form.

1. How to apply for waiver?

a. Login to Emaratax portal
b. Upon entering to the Dashboard, a tab will appear for several requests, one for “Reconsideration” and the other one for “Penalty waiver - Penalty Installment Plan”.
c. Click on the required request and fill in the data of the request to be submitted, and make sure to add the related supporting documents.
d. Fill out the form, attach the required documents and submit the form.



2. What is the timeline for a waiver or installment request?

a. The FTA may take up to 110 business days to review and respond back to you from the date it received your completed waiver or instalment plan application.



3. What is the minimum amount required to be eligible for a penalty instalment plan?

a. The Administrative Penalties required to be paid in installments shall not be less than (AED 50,000) Fifty Thousand Dirhams, and the Committee may make any amendment to this amount.

4. What kind of penalties are eligible for penalty instalment plans?

a. Only unsettled administrative penalties can be included in your penalty instalment plan application, provided that the person should not owe any payable tax in respect of the tax period which is the subject of the Request, and the Administrative Penalties, which are subject of the Request to pay by instalments, shall not be subject to dispute before the Tax Dispute Resolution Committee, the competent courts, or any other entity involved in the consideration of tax objections or appeals in accordance with the mechanism stated in the Federal Law No.7 of 2017, except objection through the reconsideration mechanism.

Stipulated in Article 3 – Controls for Settlement of Administrative Penalties by Instalments & in Article 4 – Controls and Cases for Waiver of Administrative Penalties, from Cabinet Decision No. 105 of 2021 related to Controls and Procedures for Paying Administrative Penalties by Instalments, and Waiving and Refunding Administrative Penalties.