Article 6 - Exceptions from Registration

1. The Authority may except a Person from Tax Registration, if the Tax is due under paragraphs (b) and (c) of clause (2) of Article (2) of this Decree-Law, and he can demonstrate to the Authority that he will not regularly Import Excise Goods, pursuant to what is specified in the Executive Regulation of this Decree-Law.

2. Anyone excepted from Tax Registration according to clause (1) of this Article shall inform the Authority of any changes to his circumstances that would make him subject to Tax under the provisions of this Decree-Law, within the timeframe and in accordance with the procedures stated in the Executive Regulation of this Decree-Law.

3. The Authority shall collect any Due Tax and Administrative Penalties from the Person excepted from registration under clause (1) of this Article.

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