English translation published by the Legislation and Legal Opinion Commission. The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.
The NBR may assess VAT where the Taxable Person's calculation is proved incorrect. The assessment must rest on serious grounds drawn from the information and documents available.
Any Taxable Person receiving an information request or an assessment decision.
Examine an assessment's reasons, periods and evidence before choosing review or objection.
Current text
Application steps
- 1
Record notification date and assessed period.
- 2
Match each difference to facts and legal grounds.
- 3
Distinguish assessment review from a tax objection.
Connected provisions
Regulations — Article (92)
Content of the assessment decisionRequires the reasons, facts, legal basis, amounts and payment deadline.
Open connected ArticleRegulations — Article (93)
Re-assessment of examined periodsThe NBR may re-examine and re-assess a period already examined only on discovering new information not available at the earlier examination.
Open connected ArticleOfficial guides and tools
Connected Madar tools
Sales difference in an assessment
A useful response schedule links each assessed difference to its Tax Period, invoice, evidence and legal basis instead of disputing only the total amount.
Questions to help you apply it
- What supports each assessed difference?
- Which procedure and deadline apply next?