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May 15, 2026

Part 5 - Tax Assessment and Collection

Chapter 3 - Tax Collection and Refund

Section 1 - Payment of Tax

Article 151

[GTL Notes: Payment of Tax on Assessment]

The tax payable as per the assessment for any tax year shall be paid for that year, to the extent it exceeds the tax payable as per the return of income for that year.

The tax shall be paid on the date specified in Clause 4 Article 146 of this Law.