Article (39)
Tax and Administrative Penalties Settlement in Special Cases
1. In cases of death, the Payable Tax shall be paid as follows: 1.
a. For the Payable Tax owed by a natural Person prior to the date of death, payment shall be made from the value of the elements of the legacy or income arising thereof prior to its distribution among the heirs or legatees.
b. If it appears following the distribution of the legacy that a Payable Tax is still outstanding, legal recourse shall be taken against the heirs and legatees for the payment of such outstanding tax, unless a Clearance Certificate has been obtained from the Authority for the legacy representative or any of the heirs.
2. Payable Tax and Administrative Penalties imposed on a Taxable Person lacking capacity, or who is absent or missing, or of unknown place of residence, or the like, shall be paid by their Legal Representative from the funds and assets of such Taxable Person.
3. Payable Tax and Administrative Penalties imposed on a Taxable Person who is an incapacitated person shall be paid by their Legal Representative from the funds and assets of such Taxable Person
GCC FinTax is a community for Tax and Finance professionals from GCC to share knowledge, learn and network.
