Article 35 - Tax Refund Procedures

Article (35)

Tax Refund Procedures

1. The Authority shall offset the amount applied to be returned against any other Payable Tax or Administrative Penalties due from the Taxpayer who has applied for the refund pursuant to the Tax Return or Tax Assessment issued by the Authority before refunding any amount relating to a particular tax.

2. The Authority may decline to refund the amounts mentioned in Clause (1) of this Article if it finds that there are other disputed Tax amounts that are due in relation to that Person or according to a decision of the Competent Court.

3. The Authority shall issue a Tax refund under this Article pursuant to the procedures and provisions specified in the Executive Regulation of this Law

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