Executive Regulation of the Excise Tax Law

Executive Regulation of the Excise Tax LawArticle 49

Chapter Nine · Collection and Refund of Tax

A Person Liable for Tax must pay Tax by the statutory deadlines using any of the following means: 1. A bank cheque in favour of the Authority. 2. Deposit into the current account opened in the Authority's name for this purpose, with a certified copy of the bank deposit slip. 3. A written bank transfer order from the person's account to the Authority's account, with notice to the Authority; Tax is paid only when the full amount is credited. 4. Any other means specified by the Authority.

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