Governs reassessment for error and assessment where no reliable basis exists and specifies the decision's required particulars.
What should you do now?Reconcile the assessment basis to the return and audit results and identify each disputed item.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Governs reassessment for error and assessment where no reliable basis exists and specifies the decision's required particulars.
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?
Distinguish reassessment of an audited erroneous return from the other assessment case under Law Article 27. Identify the decision type, period, factual basis and assessed amount. Minimum details include the filing entity, tax identifier, date and liability. An assessment is not a draft that can simply be overwritten by an amended return; follow the separate amendment, review and objection rules.
The filing entity and compliance, finance, legal and governance teams.
Reconcile the assessment basis to the return and audit results and identify each disputed item.
Attempting to overwrite an assessment through return amendment instead of the proper review route.
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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.