Article 19 - Tax Payment

1. Payable Tax shall be settled through such means as specified by the Authority.

2. A Taxable Person shall settle Payable Tax no later than the (15th) fifteenth day following the end of a calendar month.

3. The Customs departments shall:
a. Reconcile the quantity of Excise Goods imported into the State with the Declaration of importation received from the Importer before releasing the Excise Goods, and where the Person is not a Taxable Person, it shall check the payment of any Due Tax and fees.
b. Reconcile the quantity of Excise Goods exported from the State with the documents of Export.

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