A registrant must submit a tax return to the Authority within 30 days after the end of the tax period, in the manner prescribed by the Regulation. The return must state, in particular: 1. The categories of excise goods and the numbers or quantities produced, imported, possessed, processed or released for consumption, and those released, transported, lost, damaged or destroyed during the tax period covered by the return. 2. The value of the excise goods. 3. The amount of tax due for the tax period covered by the return. If the return is not submitted by that deadline, the Authority may assess the tax for the tax period and must notify the registrant of the assessment and the grounds on which it was based. In all cases, tax may not be assessed more than five years after the end of the tax period for which the return was required. Importers are exempt from submitting the tax return, subject to the controls prescribed by the Regulation.
Interpretation and application must be checked against the official Arabic text and the current version.