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May 15, 2026

This Rule establishes the conditions under which an Incorporated Body may file an amended tax declaration. It is permissible only if a material, accounting, or legal error is found and no tax assessment for that year has been issued. The filing date of the amended declaration determines the application of the Income Tax Decree and any delay penalties. The procedure involves a formal request to the Tax Department, which has 30 days to approve or reject it; silence implies rejection. Special cases require separate consultation.

Executive Rule No. 11 Concerning conditions for filing the amended tax declaration

Article No. 13 of the Executive Regulations:

First: the Incorporated Body is entitled to submit an amended tax declaration instead of its original declaration, in case a material, accounting or legal error has been detected, provided that the no tax assessment has been issued for the Incorporated Body for the year for which an amended tax declaration is intended to be filed.

Second: the date of filing the amended tax declaration will be considered for the purpose of implementing the Income Tax Decree No (3) of 1955 and its amendments thereto as amended by law No. (2) of 2008 and the computation of delay penalties.

Third: procedures of filing the amended tax declaration:

The Incorporated Body shall submit an official request for the Tax Department setting out the reasons for filing an amended tax declaration.
The Tax Department shall review the reasons for the request and inform the Incorporated Body of its decision whether to accept or reject, within 30 days from the date of submission. No reply to the request during this period shall be deemed an implicit rejection of the request.

Fourth: Special and exceptional cases related to the conditions for filing an amended tax declaration are treated separately after consulting the Tax Department in this regard.