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 NBR Chief Executive issues explanatory guides, instructions and explanations needed to apply the Law and Regulations. The NBR adheres to them and Taxable Persons use them as guidance.
All Taxable Persons, advisers and users of NBR guides and FAQs.
This is the direct basis for NBR guidance, but a guide does not become legislation or amend a higher text. Madar therefore stores guidance separately, links it to explained Articles, and records version, date and later updates.
Current text
Use guidance in its proper rank
- 1
Verify official NBR source.
- 2
Record title, version and update date.
- 3
Identify Articles and transactions explained.
- 4
Read with Law and Regulations, not instead of them.
- 5
If tension appears, apply legal hierarchy and current edition.
- 6
Retain the edition used at transaction time.
- 7
Link updates to affected Madar pages and tools.
Connected provisions
Official guides and tools
Connected Madar tools
A new General Guide edition
If a new General Guide edition adds detail on Supply descriptions in invoices, Madar does not replace the Law text. It updates the guide record, linked invoice Articles and tools, and states the changed content and edition date.
Questions to help you apply it
- Official source?
- Version and date?
- Which Articles explained?
- Newer edition?
- Which Madar pages change?