The Cabinet Decision No. 129 of 2025 has been approved and it introduces a unified Administrative Penalty framework under the Tax Procedures Law, consolidating the previously separate regimes for Corporate Tax, VAT, and Excise Tax.
The new system brings greater consistency, simplified penalty-calculation rules, and reduced penalties for certain violations, establishing a single harmonised approach across all tax types.
With the new rules taking effect from 14 April 2026, businesses should take this time to review the amendments and strengthen their tax governance and compliance frameworks.
Our alert provides a detailed breakdown of the changes introduced under the new framework, you can download it from here.
