UAE Cabinet Decree No. 105 of 2021 was issued on 28 December 2021, providing new rules for the installment and waiver of administrative penalties. Regarding eligibility, the following is provided: Requests for the payment of administrative penalties in installments may be approved if the following conditions are met: the installment request concerns unsettled penalties only; the penalty amount is at least AED 50,000; the penalties are not disputed in front of the Tax Disputes Resolution Committee or the Federal Courts (excluding the reconsideration process); and the tax due for the tax period subject to the installment request has been settled;...