Restricts amendments during audit or after reassessment and requires amounts, reasons and evidence for permitted or mandatory amendments.
What should you do now?Check audit status and reassessed items before submitting an amendment.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Restricts amendments during audit or after reassessment and requires amounts, reasons and evidence for permitted or mandatory amendments.
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?
Do not amend a return during audit or, after audit, amounts reassessed by NBR, subject to amendments required by the Law or Regulations. Include revised amounts, reasons and justification and supply additional evidence if requested. Paragraph G removes administrative fines for amendments submitted within Article 66's return deadline. Challenging an assessment follows its own procedure; an amended return does not bypass an assessment or appeal deadline.
The filing entity and compliance, finance, legal and governance teams.
Check audit status and reassessed items before submitting an amendment.
Amending during audit or using amendment instead of assessment review.
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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.