Requires repayment where a refund or exemption was obtained in error.
What should you do now?Identify the incorrect refund or exemption and follow notification and repayment procedures.
Arabic text of Article 18
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
يلتزم كل شخص استرد مبلغ الضريبة أو أُعفي منه بشكل كلي أو جزئي عن طريق الخطأ، بسداد المبلغ المستحَق عليه.
What does the Article mean in plain language?
A refund or exemption received without entitlement remains repayable. Early correction and contact with the NBR is preferable to waiting for an audit.
Exporters, manufacturers using excise goods in other excise goods, and GCC movers.
Identify the incorrect refund or exemption and follow notification and repayment procedures.
How can this rule appear in practice?
A duplicate refund does not create entitlement to the second payment; document and repay the error.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Treating a payment error as permission to retain the money.
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 incorrect refund or exemption and follow notification and repayment procedures.
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.
Reference for refund cases and their supporting evidence.