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.
Services are performed when agreed work is completed, the Customer receives and expressly approves it, or issues a completion certificate. A secondary Service after the primary Service is separate and does not move primary completion.
Consultants, contractors, Service providers, contract and invoice teams.
Late invoice or later support does not automatically defer the primary Service. Link each stage to completion or acceptance evidence and distinguish unfinished core work from later secondary help.
Current text
Evidence performance date
- 1
Define agreed scope.
- 2
Collect completion, approval or certificate.
- 3
Identify first fact establishing performance under contract.
- 4
Separate later warranty, support or addition.
- 5
Compare performance, invoice, payment and Law rules.
- 6
Report in correct period despite late invoice.
Connected provisions
Official guides and tools
Connected Madar tools
Report completed 20 June and July support
The report was completed and expressly accepted on 20 June; July follow-up questions do not defer completion. They are separate if they have independent scope or Consideration.
Questions to help you apply it
- Work completed when?
- Expressly approved when?
- Certificate?
- Later work core or secondary?