3. There are strict penalties for non-compliance including prison terms for responsible and key management personnel/owners and also fines up to five times the tax due and payable by each taxable person and or entity who is in default including any wilful default of any tax provisions.
4. Procedures and timelines for appeals and its disposal have been clearly defined which is likely to be within 20 business days from the date of the taxable or appeal event or liability becoming due for payment.
5. Other key provisions include tax audits, inspections, appeals and their redressals etc.
Source: Khaleej Times