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

The NBR notifies Tax decisions by post to the registered address, registered email or another NBR-specified method. An appointed Tax Agent or Representative receives a copy. Receipt is deemed to occur on the date the NBR sends the notice to the Taxable Person or Tax Representative.

Who should read this?

Every Taxable Person, Agent or Representative receiving an NBR decision.

Why does it matter?

Opening a message late does not automatically move notification. Establish sending evidence, channel and registered address, then count from the following day under Article 106.

Sending date deemed receiptRegistered post and emailCopy to Agent or Representative

Current text

A. The Bureau shall notify the Taxable Person of decisions issued by it relating to Tax matters by one of the following means: 1. By post to the address registered with the Bureau. 2. By way of e-mail to the e-mail registered with the Bureau. 3. Any other means specified by the Bureau. B. The address for sending notices to the Taxable Person shall be his Place of Business or his Place of Residence in the Kingdom, or any address registered with the Bureau. C. If a Taxable Person appoints a Tax Agent or Tax Representative to act on his behalf, a copy of the notification shall be sent to the Tax Agent or Tax Representative, as the case may be. D. The date of receipt of the notice shall be considered the date on which the Bureau sent it to the Taxable Person or his Tax Representative. General provisions

Establish notice before counting

  1. 1

    Retain decision and sending evidence.

  2. 2

    Match address and email to NBR records.

  3. 3

    Check copy to appointed Agent or Representative.

  4. 4

    Exclude sending day and use following day as day one.

  5. 5

    Test official holiday on final day.

  6. 6

    Do not rely on email-open date alone.

Connected provisions

Direct legislative link

Regulations — Article (106)

Time computation

It excludes notification day and extends a final official holiday.

Open connected Article
Thematic link

Law — Article (62)

Penalty grievance

Notice starts grievance time.

Open connected Article
Thematic link

Law — Article (66)

Tax objection

Notice starts objection time.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (94)

Connected Madar tools

Connected Madar tools

Deadline calculator

Browse practical tools for all three taxes.

Illustrative example by Madar

Sent 1 August, opened 4 August

Where the NBR sends on 1 August and the email is opened on 4 August, 1 August remains the Article's notice date. It is excluded and 2 August is day one, not 5 August.

Questions to help you apply it

  • When sent?
  • Which registered channel?
  • Appointed representative?
  • What is day one?
  • Is final day an official holiday?