Requires a registrant to file for a period set by the Regulations and permits conditional importer exemptions.
What should you do now?Identify the return route by imports or local production and the relevant period.
Arabic text of Article 14
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
أ- على المسجل تقديم إقرار ضريبي للوزارة عن الفترة الضريبية التي تحدِّدها اللائحة على ألا تقل عن شهر ولا تزيد عن سنة.
ب- للوزارة استثناء المستوردين من تقديم الإقرار الضريبي، وِفْقاً للشروط والإجراءات التي تحددها اللائحة.
What does the Article mean in plain language?
The Law requires filing for a period between one month and one year. The Regulations set a 60-day period for local production and current guidance explains filing, including nil activity.
Registrants, importers and local producers responsible for filing or payment.
Identify the return route by imports or local production and the relevant period.
How can this rule appear in practice?
A business that imports and produces locally separates customs data from local-production returns and avoids duplicate movements.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Using one filing procedure for every situation without checking.
Related Articles
Returns, payment and refunds guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Identify the return route by imports or local production and the relevant period.
Official sources and guidance
The binding source for the Arabic legal text displayed on this page.
Used for operational context, terminology and examples; it does not replace legislation.
Operational reference for filing, payment and return outcomes.