The UAE Federal Tax Authority has published clarifications on amendments to the penalty regime introduced by Cabinet Resolution No. 49 of 2021. The first is Tax Procedures Public Clarification TAXP001, which provides an overview of all the penalty changes made. The second is Tax Procedures Public Clarification TAXP002, which clarifies that redetermination of administrative penalties levied prior to the effective date of Cabinet Decision No. 49 of 2021, which is confirmed effective on 28 June 2021. This includes the following details on the conditions for the redetermination. --- Redetermination of Administrative Penalties Imposed Prior to the Effective Date of Cabinet...