By operation of law, amounts due to a Person Liable for Tax from the Authority are set off against amounts due and payable by that person under any other Tax law, provided that the amounts are final and undisputed, in this order: 1. Overpayments are set off against amounts due and payable under the Law. 2. Overpayments are then set off against amounts due and payable under any other Tax law. The Authority must notify the person on the prescribed form of the set-off and its result.
Interpretation and application must be checked against the official Arabic text and the current version.