Article 19 - Payment of Tax

1. The Taxable Person shall settle the Payable Tax appearing in the Tax Return on the same date of submitting the Tax Return under Article (18) of this Decree-Law in accordance with the procedures specified by the Authority.

2. Any Person excepted from registration under clause (1) of Article (6) of this Decree-Law shall pay the Due Tax when importing Excise Goods.

GCC FinTax
GCC App for Android & iOS

GCC FinTax is a community for Tax and Finance professionals from GCC to share knowledge, learn and network.

Download Android app   Download IOS app