Permits settlement on stated conditions before a first-instance judgment, subject to payment of the prescribed amount and tax.
What should you do now?Check settlement timing, written form, payment requirements and acceptance.
Arabic text of Article 30
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
مع عدم الإخلال بأية عقوبة أشد منصوص عليها في أي قانون آخر، يجوز التصالح في كل أو بعض الجرائم المبيَّنة في المادة (26) من هذا القانون.
وللوزير أو مَن يفوِّضه بناءً على طلب كتابي من صاحب الشأن قبول التصالح في قضايا التهرُّب الضريبي سواء قبل رفع الدعوى أو خلال النظر فيها وقبل صدور الحكم الابتدائي، وذلك إذا قام صاحب الشأن بسداد مبلغ يُعادِل الحد الأدنى للغرامة المقرَّرة للجريمة فضلاً عن قيمة الضريبة المستحَقة.
ويترتب على التصالح انقضاء الدعوى الجنائية.
What does the Article mean in plain language?
Settlement may be requested in writing before a first-instance judgment, with payment of the minimum fine and tax. Acceptance is discretionary, not automatic.
Individuals and companies involved in evasion or a possible settlement.
Check settlement timing, written form, payment requirements and acceptance.
How can this rule appear in practice?
A request before first-instance judgment is not automatic acceptance; retain the decision and payment evidence.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Equating a settlement request with accepted settlement.
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Breaches, inspection and objections 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?
Check settlement timing, written form, payment requirements and acceptance.
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.
Application timing, process, amounts and effect of settlement.