Sets payment on release for consumption, within 15 days of the tax-period end, and within 15 days of notice of an assessment.
What should you do now?Reconcile local-production tax to the return or assessment and payment evidence.
Arabic text of Article 35
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
سداد وتحصيل الضريبة المستحقة عن السلع الانتقائية المنتجة محلياً
أ- تُسدّد قيمة الضريبة المستحقة على السلع الانتقائية المنتجة محلياً في المملكة عند طرحها للاستهلاك في المملكة.
ب- مع مراعاة أحكام المادة (32) من هذه اللائحة، وفيما يتعلق بالسلع الانتقائية المنتجة في المملكة، تُسدد الضريبة المستحقة، بعد الإقرار عنها، خلال (15) يوماً محسوبة من نهاية الفترة الضريبية، أو من نهاية مدة تقديم الإقرار الضريبي في الأحوال التي يصدر فيها قرار من الوزير بتمديد مواعيد تقديم الإقرارات الضريبية.
ج- تُسدد الضريبة المُحتسبة بناءً على تقدير الوزارة خلال (15) يوماً من تاريخ إبلاغ الشخص الملزم بسداد الضريبة من قبل الوزارة وفقاً لأحكام الفقرة (ج) من المادة (33) من هذه اللائحة.
What does the Article mean in plain language?
Payment follows release of local production for consumption: declared tax is due within 15 days of the tax-period end (or of an extended filing date), and assessed tax within 15 days of notice.
Separates imports from local production because their procedures differ.
Reconcile local-production tax to the return or assessment and payment evidence.
How can this rule appear in practice?
Saving a draft return showing tax does not prove payment; track filing and collection separately.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Equating preparing the return with paying the tax.
Related Articles
Returns, payment and refunds guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Reconcile local-production tax to the return or assessment and payment evidence.
Official sources and guidance
Official source of the Regulations, read with the 2022 amendment and later decisions.
Used for operational context, terminology and examples; it does not replace legislation.
Operational reference for filing, payment and return outcomes.