Executive Regulation (Tax Procedure)

Provisions

10955 Definition

800 Title One

801 Article (1) - Definitions

802 State

836 Article (2) - Keeping Accounting Records and Commercial Books

841 Article (6) - Procedures of Tax Registration, De-registration and Amending Details of Registration

843 Article (7) - Allocation of Unidentified payments

845 Article (8) - Time Limits for Voluntary Disclosure

847 Article (9) - Means of Notification and Correspondence by the Authority

849 Article (10) - Procedures for listing a Tax Agent in the Register and Rights and Obligations of Tax Agents

851 Article (11) - Regularity of Tax Audits

861 Article (20) - Considering Taxes as Debts owed to the Authority

864 Article (22) - Procedures of Getting a Tax Refund

866 Article (23) - Responsibilities of Bankruptcy Trustee in Case of Bankruptcy

868 Article (24) - Disclosure of information

871 Article (26) - Reduction of Administrative Penalties or Exemption Therefrom

884 Cabinet Decision No. (36) of 2017 on the Executive Regulation (Federal Tax Procedure Law)

803 Authority

835 Title Two - Keeping Accounting Records and Commercial Books

837 Article (3) - Period of Record-Keeping

852 Article (12) - Right to Conduct Tax Audit

862 Article (21) - Notification of Tax Assessment or Administrative Penalty Assessment

869 Article (25) - Disclosure of Information by the Authority’s Staff after Leaving Function'

872 Article (27) - Abrogation of Contradicting Provisions

804 Board

838 Article (4) - How to Keep Accounting Records and Commercial Books

840 Title Three - Registration and De-Registration for Tax Purposes

853 Article (13) - Notice of Audit

873 Article (28) - Publication and Application of this Decision

805 Director-General

839 Article (5) - The use of a language other than the Arabic

842 Title Four - Tax Obligations

854 Article (14) - Power to remove and retain Original Documents or Assets or make Copies Thereof

806 Competent Court

844 Title Five - Voluntary Disclosure

855 Article (15) - Power to Mark Assets and Record Information

807 Tax

846 Title Six - Tax Notifications

856 Article (16) - Storage and Providing Access to removed Documents and Assets

808 Tax Law

848 Title Seven - Tax Agents

857 Article (17) - Result of the Audit

809 Person

850 Title Eight - Tax Audits

858 Article (18) - Notice to Provide Information or Documents

810 Business

859 Article (19) - Complying with Notifications

860 Title Nine - Tax Assessment and the Administrative Penalties Assessment

811 Premises

863 Title Ten - Tax Refunds

812 Taxable Person

865 Title Eleven - Bankruptcy Cases

813 Taxpayer

867 Title 12 - Disclosure of Information

814 Tax Return

870 Title Thirteen - Reduction in or exemption from Administrative Penalties

815 Tax Period

816 Tax Registration

817 Tax Registration Number (TRN)

818 Registrant

819 Legal Representative

820 Due Tax

821 Payable Tax

822 Administrative Penalties

823 Refundable Tax

824 Tax Assessment

825 Administrative Penalties Assessment

826 Notification

827 Voluntary Disclosure

828 Register

829 Tax Agent

830 Tax Audit

831 Tax Auditor

832 Documents

833 Assets

834 The Law