Article 36 - Collection of Payable Tax and Administrative Penalties

Article (36)

Collection of Payable Tax and Administrative Penalties

If a Taxable Person fails to settle any Payable Tax or Administrative Penalties within the specified timeframe under this Law and the Tax Law, the following measures shall be taken:
1. The Authority shall send the Taxable Person a notice to pay the Payable Tax and Administrative Penalties within 20 business days as of the date of Notification.

2. If the Taxable Person fails to make payment after being notified pursuant to Clause (1) of this Article, the Director-General shall issue a decision obligating the Taxable Person to settle the Payable Tax and Administrative Penalties which shall be communicated to him within five business days from the issuance of the decision, accompanied by the Tax Assessment and Administrative Penalties Assessment.

3. The decision of the Director-General regarding the Tax Assessment and Administrative Penalties Assessment shall be deemed as an executory instrument for the purposes of enforcement through the execution judge at the Competent Court.