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May 15, 2026

Cabinet Decision No. 39 of 2019, Article 49, provides a mechanism for taxpayers to seek exemption from financial penalties. Requests must be justified and submitted by the taxpayer or their agent. The President's exemption limit applies separately to each tax year. If the Authority does not respond within 60 days, the request is deemed rejected. Approved exemptions apply to all penalties accrued before the decision date. This offers a path for relief for taxpayers who can prove valid reasons for their non-compliance, supporting fairness in tax administration.

SECTION 7 - FINANCIAL PENALTIES

Article 49

For the purposes of applying the provisions of Article 25 of the Law, the exemption limit set for the President applies separately for each tax year.
Exemption from financial penalties is granted upon request, submitted by the taxpayer or their tax agent, based on justifications accepted by the Authority. The Authority's failure to respond to the request within (60) sixty days from the date of submission is considered an implicit rejection.
An exemption decision issued under Article 25 of the Law applies to financial penalties imposed according to Article 24 of the Law for the period before the exemption decision is issued.