Tax due according to a tax return must be paid to the Authority by the deadline for submitting the return. Tax due according to an assessment or amendment made by the Authority must be paid by the deadline stated in the notice sent to the person liable for tax, which may not exceed 30 days from the date of notice. If tax is not paid by the applicable deadline, additional tax becomes due. The Chairman may waive all or part of the additional tax in accordance with rules prescribed by the Regulation.
Interpretation and application must be checked against the official Arabic text and the current version.