Tax Procedures Law

Article 48 — Article (48) Time Limit for Tax Obligations

Chapter Two: Time Limits & Prescription

Unless a specific time limit is set for the performance of any obligation or any other action in this Decree-Law or the Tax Law, FTA shall grant the Taxable Person a time limit for this purpose compatible with the nature of the obligation or the procedure of not less than (5) five Business Days and not more than (40) forty Business Days from the date of the incident leading to the occurrence of the obligation or action. FTA may extend such time limit.

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