Allows an instalment request where returns are filed and inability to pay is evidenced and permits cancellation on default or evasion.
What should you do now?Submit cash-flow evidence, inability-to-pay support and a realistic payment plan.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Allows an instalment request where returns are filed and inability to pay is evidenced and permits cancellation on default or evasion.
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?
Instalments require an application and approval, considering filed returns, evidence of inability to pay and other requirements. Approval may be revoked for a missed instalment, evasion or another NBR-determined case. Revocation makes the plan void from the outset and restores the original deadlines. Applying alone does not suspend liability, and a missed instalment may affect more than that instalment.
The filing entity and compliance, finance, legal and governance teams.
Submit cash-flow evidence, inability-to-pay support and a realistic payment plan.
Treating application as approval or ignoring restoration of original deadlines on revocation.
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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.