Article 7 - Person Obliged To Pay Tax

The Person Obliged To Pay Tax is:

1. A person who produces Excise Goods outside a Tax Suspension Situation.

2. A person who possesses Excise Goods on which the Due Tax has not been paid outside the Tax Suspension Situation as determined by the Tax Administration.

3. The Licensee when the Excise Goods are released from the Tax Suspension Situation.

4. The Licensee when Excise Goods are released for consumption by reason of loss thereof or damage thereto in a Tax Suspension Situation according to the provisions of paragraph (2-E) of Article (4) of this Agreement.

5. The importer of Excise Goods.

6. The Licensee when transporting Excise Goods in breach of the terms of Suspension provided for in Article (5) of this Agreement.

7. Any other person releasing Excise Goods for consumption.

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