English text status

English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

Returns, Tax payment, applications and procedures must meet legal deadlines. For a period triggered by notification, the notification date is excluded and the following day is day one. If the final day is an official holiday, time extends to the next working day. The Gregorian calendar applies.

Who should read this?

Anyone calculating a VAT Return, payment, grievance, objection or procedure date.

Why does it matter?

Intermediate holidays are not removed merely because they are holidays; extension applies where the final day itself is an official holiday. Counting also does not start from email opening where Article 94 deems NBR sending to be notification.

Notification day excludedOnly final-day holiday extendsGregorian calendar

Current text

A. The Taxable Person shall submit Tax Returns and pay the Tax due to the Bureau, carry out the applications and Tax procedures within the legal deadlines specified in the Law and these Regulations. B. When calculating deadlines, the date of the notification shall not form part of the period used to compute the specified deadline. C. If the last day of the deadline falls on an official holiday, the deadline shall be extended to the next working day. D. The Gregorian Calendar shall be the calendar used in all dates stipulated in the Law and these Regulations. Chapter twenty: Transitional provisions

Count step by step

  1. 1

    Evidence NBR sending date and method.

  2. 2

    Exclude notification date and make next day day one.

  3. 3

    Count all days inside the period, including intermediate holidays.

  4. 4

    If final day is an official holiday, move to next working day.

  5. 5

    Use Gregorian dates and document the calculation.

  6. 6

    Check the specific procedure rule and portal date.

Connected provisions

Direct legislative link

Regulations — Article (94)

Notification method and date

It supplies the sending date excluded from counting.

Open connected Article
Thematic link

Law — Article (62)

Penalty grievance

The rule applies to grievance time.

Open connected Article
Thematic link

Law — Article (66)

Objection

The rule applies to objection stages.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (106)

Connected Madar tools

Connected Madar tools

Deadline calculator

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Illustrative example by Madar

Notice on 1 August and a 15-day period

Exclude 1 August; 2 August is day one and the base end is 16 August. If 16 August is an official holiday, time extends to the next working day. A holiday on 8 August remains counted within the 15 days.

Questions to help you apply it

  • Sending date?
  • Day one?
  • Period length?
  • Final day an official holiday?
  • Specific rule changes trigger?