Cabinet Decision No. 106/2025 On the Administrative Violations and Fines Resulting from the Breach of the Legislation Regulating the Electronic Invoicing System
The Council of Ministers,
After perusal of the Constitution;
Federal Law No. 1/1972 on the competencies of Ministries and powers of Ministers, and its amendments;
Federal Decree-Law No. 13/2016 on the Establishment of the Federal Tax Authority, and its amendments;
Federal Decree-Law No. 8/2017 on the Value Added Tax (VAT), and its amendments;
Federal Decree-Law No. 28/2022 on Tax Procedures, and its amendments;
Cabinet Decision No. 40/2017 on the administrative fines imposed on the violation of the tax laws in the State, and its amendments; and
Based on the proposal of the Minister of Finance, and the approval of the Council of Ministers thereon,
Has decided the following:
Article 1 - Definitions
The definitions contained in aforementioned Federal Decree- Law No. 28/2022 shall apply to the present Decision. Otherwise, the following terms and expressions shall have the meanings assigned thereto, unless the context requires otherwise: