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.
The Article delegates to the NBR Chief Executive administrative-fine decisions, filing criminal proceedings for Tax-evasion crimes under Law Article 63 and reconciliation of those crimes.
Taxable Persons, dispute teams and lawyers reviewing penalties, evasion or reconciliation.
It allocates authority; it does not make an administrative fine and criminal evasion the same matter or merge grievance and objection routes. Classify the act, decision-maker and review route.
Current text
Classify decision and route
- 1
Classify fine, evasion action or reconciliation.
- 2
Identify provision creating violation or crime.
- 3
Verify issuing authority and capacity.
- 4
Separate fine grievance from Tax objection.
- 5
For evasion, review Article 63 and criminal safeguards.
- 6
Do not assume reconciliation without conditions.
Connected provisions
Law — Article (60)
Administrative finesThe Law defines fines imposed under the delegated authority.
Open connected ArticleLaw — Article (63)
Tax evasionThe delegation refers to these crimes.
Open connected ArticleLaw — Article (64)
ReconciliationThe Law governs reconciliation and effects.
Open connected ArticleLaw — Article (62)
Fine grievanceIt supplies the review route for fine decisions.
Open connected ArticleOfficial guides and tools
Connected Madar tools
Fine decision and alleged evasion
Where a file has an administrative fine and facts alleged to be evasion, the routes are not automatically merged. Review the fine and grievance separately, and test evasion proceedings and reconciliation under their own provisions.
Questions to help you apply it
- Fine or evasion?
- Who acted and in what capacity?
- Creating provision?
- Review route?
- Reconciliation request and conditions?