Article 25 grants the Authority the power to exempt taxpayers from financial penalties under specific conditions. The President of the Authority or their delegate can approve exemptions up to 500,000 QAR, while the Minister of Finance must approve amounts exceeding this limit. To qualify, the taxpayer must provide justifications that are formally accepted by the Authority. However, any granted exemption is automatically cancelled if the taxpayer proceeds to file a complaint against the Authority's decisions under Article 19. This provision balances enforcement with administrative flexibility while discouraging concurrent litigation on the same penalty issue.