Article 93 - Re-assessment of Net Tax of periods previously examined

The Bureau shall not examine and re-assess Net Tax which relates to a Tax Period that has been previously examined, unless new information is discovered that was not available at the time of the previous examination and assessment, and this information requires reassessment.
 

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