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May 15, 2026

Part 5 - Tax Assessment and Collection

Chapter 3 - Tax Collection and Refund

Section 2 - Tax Collection

Article 154

[GTL Notes: Forced Collection]

If the tax payable and due is not paid on the specified date, it shall be forcibly collected by following the procedures stipulated for administrative enforcement under the aforementioned System for Collection of Taxes, Fees and the Other Amounts Payable to the Units of the Administrative Apparatus of the State.