The UAE Federal Tax Authority has published Tax Procedures Public Clarification TAXP004. This updates and replaces Tax Procedures Public Clarification TAXP002 on the redetermination of administrative penalties levied prior to the effective date of Cabinet Decision No. 49 of 2021, which implemented a new penalty regime. The redetermination allows qualifying taxpayers to settle only 30% of unpaid penalties imposed before 28 June 2021. The latest public clarification has been updated primarily to explain the recent extension of the deadline for taxpayers to meet the conditions for penalty redetermination from 31 December 2021 to 31 December 2022.