Executive Regulation of the Excise Tax Law — Article 24
Chapter Five · Tax Warehouse
A licence to establish a Tax Warehouse is valid for one year and may be renewed for one or more equivalent periods, provided that the Licensee has discharged all obligations.
A renewal application must be submitted to the Authority on the prescribed form at least 30 days before expiry and satisfy all conditions and requirements of this Regulation.
Interpretation and application must be checked against the official Arabic text and the current version.
