This Decision sets out the controls and procedures for settling Administrative Penalties by instalments, and for waiving and refunding them, in whole or in part, where those penalties are imposed for violating the Tax Procedures Law or any Tax Law. Requests are decided by a Committee formed by decision of the Chairman of the Federal Tax Authority's board of directors under Article 46 of Federal Law No. 7 of 2017. Instalment relief requires unsettled penalties of at least AED 50,000 that are not under dispute and no payable tax for the period, while waiver is confined to non-evasion cases such as death, illness or resignation of a key employee, government restrictions, malfunction of the Authority's systems, custodial sentence, and insolvency or bankruptcy. Articles 5 to 8 govern the request contents, the Director-General's referral within 40 business days, the Committee's decision within 60 business days after which non-response is deemed a rejection, and notification within 10 business days. Refunds cover penalties collected in the 5 preceding years, credited to the Person's tax account within 90 days or paid in cash where the Person is deregistered. Article 26 of Cabinet Decision No. 36 of 2017 is abrogated, and the Decision comes into effect from 1 March 2022.