Requires advance payments for three-month periods within 60 days, allows prior-year or current-year methods and requires final balance payment within 15 months.
What should you do now?Build a payment calendar, document the chosen method and retain a separate calculation for each period.
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 advance payments for three-month periods within 60 days, allows prior-year or current-year methods and requires final balance payment within 15 months.
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?
Split the Fiscal Year from its first day into consecutive three-month periods, with a possibly shorter final period. No advances are due where the Fiscal Year itself is shorter than three months. Pay each advance within 60 days after its period. Elect the prior-year or current-year method by the first advance deadline without changing it during the year. Commencement transition has a special first-payment deferral. Pay the final balance within 15 months of year-end and reconcile actual payments to NBR invoice references.
The filing entity and compliance, finance, legal and governance teams.
Build a payment calendar, document the chosen method and retain a separate calculation for each period.
How can the rule appear in practice?
If an advance-payment period ends on 31 March, the maximum period is 60 days thereafter, subject to Article 85's time-computation rules.
This illustration is not an NBR case or a binding outcome for a particular fact pattern.Assuming calendar quarters always apply or deducting estimated advances that were never paid.
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Before relying on the result
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.