Requires notification within 15 months after a year in which the group no longer meets the revenue test, supported by evidence.
What should you do now?Do not simply stop filing; submit the required notification and evidence in the prescribed manner.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Requires notification within 15 months after a year in which the group no longer meets the revenue test, supported by evidence.
This is a verified summary rather than a verbatim reproduction. Consult the official Arabic text, the Law and later decisions before making a final determination.
What does the Article mean in plain language?
When the group fails the revenue test for the Reporting Fiscal Year, the Filing Constituent Entity submits an evidenced notification within 15 months of year-end. Changing a tool result or retaining an internal calculation is insufficient. Preserve the annual notification sequence because it matters for five-consecutive-year deregistration. This substantiates failure of the revenue test and differs from an in-scope group's zero-tax return.
The filing entity and compliance, finance, legal and governance teams.
Do not simply stop filing; submit the required notification and evidence in the prescribed manner.
Confusing revenue-test scope failure with an in-scope zero-tax result.
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Is this Article enough on its own?
Usually not. Read it with the connected Law Article, definitions, any effective election and current NBR guidance, especially for an amount or deadline.
Does NBR guidance replace the Regulations?
No. Guidance explains application and supports procedures and examples, but current legislation and decisions prevail in case of inconsistency.