Use and reliance limits

Terms of use

These terms describe the nature of Madar and the limits of relying on its content, tools and linked sources.

Madar is a knowledge reference, not an issuing authority

Madar organises legislation, sources, explanations and tools to make them easier to understand. It does not represent the National Bureau for Revenue, the Legislation and Legal Opinion Commission or another official authority.

The official text controls

The separation between official text, Madar explanation and illustration is deliberate. If a display, translation or explanation differs, the Arabic official text in force and the competent authority's decision or procedure control.

Tool outputs are indicative

Tools do not issue registration decisions, approve invoices or returns, determine a final penalty or stop a deadline. An initial result requires review of the facts, documents and current source.

Ask Madar and service scope

Ask Madar is a directory of prepared questions and content routes. It does not accept free-form questions or generate answers for your file. The site does not submit a return, application, payment or grievance to NBR on your behalf.

Use does not create an advisory relationship

Using the site or reading its content does not create a retainer, representation or authority before a government body. Obtain professional advice where a decision, deadline or live dispute is involved.

Use sources responsibly

Use the site for lawful access to knowledge and official sources. Do not rely on a saved copy or general link without checking the text's date, scope and effective date when applying it.

Updates and external links

The updates register is reviewed after selected sources are checked; it is not a live feed of every announcement. Official pages may change or be temporarily unavailable, so open the source before deciding.

Before applying

Read the source and fix the facts and deadline

Content helps you identify the route, but it does not replace checking the current text, taxpayer account, documents and decision in your case.

Last reviewed: 30 September 2026. Any new service or collection of additional information requires this notice and its use limits to be updated before launch.