Excludes the notification or event day, sets month-end rules, extends a deadline falling on an official holiday and uses the Gregorian calendar.
What should you do now?Record the event date, calculation method and any official holiday in the compliance and dispute calendar.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Excludes the notification or event day, sets month-end rules, extends a deadline falling on an official holiday and uses the Gregorian calendar.
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?
Exclude the notification-sending or triggering-event day. Month-based periods end on the corresponding day of the last month, or its last day if no corresponding day exists. An official-holiday last day moves to the next working day. Days and months are Gregorian calendar units; do not remove intervening holidays. Establish the correct trigger first, whether electronic sending, year-end or another specified event.
The filing entity and compliance, finance, legal and governance teams.
Record the event date, calculation method and any official holiday in the compliance and dispute calendar.
How can the rule appear in practice?
If notice is received on the 10th, that day is excluded; if the deadline falls on an official holiday, it moves to the next working day.
This illustration is not an NBR case or a binding outcome for a particular fact pattern.Treating every month as 30 days or excluding holidays inside the period.
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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.