Additional Tax becomes due if Tax is not paid by the deadline. The Chairman may wholly or partly waive Additional Tax where: 1. The Person Liable for Tax dies without an apparent estate. 2. The person is shown to have no assets against which enforcement can be taken. 3. Force majeure prevented timely payment. 4. The person is dissolved and liquidated or declared bankrupt, and liquidation proceeds or bankruptcy assets are insufficient to pay on time.
Interpretation and application must be checked against the official Arabic text and the current version.