Requires the audit-results decision to state core particulars, reasons and the net tax payable or refundable.
What should you do now?Check the decision's completeness, reasons and date before calculating the review deadline.
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 the audit-results decision to state core particulars, reasons and the net tax payable or refundable.
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?
After audit, NBR issues results without undue delay, including applicable identification, assessment reasons, facts, legal basis and net amount payable or refundable. Match reasons to amounts, periods and evidence. A general objection to the total is insufficient preparation: document each difference and alleged error and preserve the decision and notification evidence for the next procedure and deadline.
The filing entity and compliance, finance, legal and governance teams.
Check the decision's completeness, reasons and date before calculating the review deadline.
Reading only the amount demanded while ignoring reasons and notification date.
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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.