Can I pay tax in instalments?

Article 50 – Controls for Paying by Instalment, Waiving, or Refunding of Administrative Penalties 1. If the Authority imposes or collects an Administrative Penalty from any Person for violating the provisions of this Decree-Law or the Tax Law, the Committee provided for in Clause 2 of this Article may, according to the presentation of the Director General, issue a decision approving the payment by instalments of the penalty amount or totally or partially waiving or refunding it, pursuant to the controls and procedures issued in a decision by Cabinet according to a suggestion by the Minister. 2. The Chairman of the Board of the Authority shall issue a decision forming the Committee provided for in Clause 1 of this Article, to be chaired by him or his deputy, and the membership of two Board members. The decision issued forming the Committee shall set out its bylaws and the manner of holding its meetings. Chapter Three – Miscellaneous Provisions

My Payments Section. You can make your Corporate Tax Payments either in installments or in full till the payment due date. The following section outlines the payment process for settling corporate tax liabilities, either partially or in full. Step Action (1) Click 'MY PAYMENTS'. Federal Tax Authority Taxpayer User Manual – Corporate Tax Payments Page 7

Corporate Tax Return Payments You can make your Corporate Tax Return related payments either in instalments or in full till the payment due date. The below section covers the ‘Payment process’ for a partial payment towards the Corporate Tax Return. Step Action (1) Click 'MY PAYMENTS'. Federal Tax Authority Taxpayer User Manual - Corporate Tax Return Page 148

Article 3 – Controls for Settlement of Administrative Penalties by Instalments The Committee may approve the Settlement of Administrative Penalties by instalments if the following are met: 1. The Request to pay by instalments shall be in respect of unsettled Administrative Penalties only. 2. The Administrative Penalties required to be paid in instalments by the Person shall not be less than (50,000) fifty thousand Dirhams, and the Committee may make any adjustments to that amount. 3. The Administrative Penalties, which are the subject of the Request to pay by instalments, shall not be subject to dispute before the Tax Dispute Resolution Committee, the competent courts, or any other entity involved in the consideration of tax objections or appeals in accordance with the mechanism stated in the Federal Law No. 7 of 2017, except objection through the reconsideration mechanism. 4. The Person should not owe any payable tax in respect of the tax period which is the subject of the Request.

Article 5 – Procedures for Submitting Requests for Paying by Instalment and Waiver 1. Requests for Settlement of Administrative Penalties by instalments or Waiver of Administrative Penalties shall be submitted to the Authority in the forms prepared by the Authority for this purpose. The request shall contain the following documents and data: a. Name and information related to the Person, including email and correspondence address. Cabinet Decision No. 105 of 2021 – Issue Date: 28 December 2021 - Unofficial Translation 4 b. Tax registration number (TRN), if applicable. c. Amount of Administrative Penalties and violations relating to the Request. d. Date of imposition of the Administrative Penalties subject of the Request. e. Reasons for submitting the Request. f. Attaching an undertaking by the Person to settle the required payment in accordance with the Administrative Penalties instalment plan approved by the Committee, in case the request relates to the Settlement of Administrative Penalties by instalments. g. Attaching an undertaking by the Person that the person has corrected the violation and undertakes not to repeat the violation, in case the request relates to the Waiver of Administrative Penalties. h. Any other documents or details requested by the Committee or the Authority. 2. The Person shall not make more than one request for Settlement of Administrative Penalties by instalments or Waiver of Administrative Penalties in respect to same Administrative Penalties under review. 3. The Request shall be disregarded if the provisions of this Article are not met.