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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 bis 1

[GTL Notes: Payment of Tax on Rectified Assessment]

The tax due as per the rectification or revision of the original assessment or as per additional assessment made by The Authority in application of Article 148 of this Law shall be payable on the date specified in accordance with Article 149 bis (7) thereof.