What happens if I miss a tax deadline?

Article 2 – Cases in which the Extension of Deadline for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration is rejected The Authority shall reject extending the deadline for accepting the submission of a Tax Assessment Review request or a request for Reconsideration in any of the following cases: Federal Tax Authority Decision No. 1 of 2025 – Unofficial translation 2 a. The Taxpayer is unaware of their obligations. b. The delay was caused by the negligence of a third party on whom the Taxpayer relied, such as a Tax Agent or a Legal Representative. c. A complexity in the topic of the Tax Assessment Review request or the request for Reconsideration, due to which the Taxpayer could not submit the request on time. d. The Applicant was busy running their Business.

Article 25 – Extension of Deadlines 1. The Authority may extend the deadline for deciding on a Tax assessment review request and a request for reconsideration, which fulfil the formalities, for a period of (20) twenty Business Days if the extension is necessary to decide on the request. 2. The Committee may extend the deadline for deciding on a Tax objection, which fulfils the formalities, for a period of (60) sixty Business Days if the extension is necessary to decide on the objection. 3. The Authority may, at the request of the Persons concerned, extend the deadline for accepting the submission of a Tax assessment review request or a reconsideration request, in the cases deemed appropriate by the Authority. 4. The Committee may, upon the request of the Persons concerned, extend the deadline for accepting the submission a Tax objection if there is a reason beyond their control, sudden accident, emergency circumstances or force majeure that prevented them from submitting the Tax objection within the specified deadline. 5. For the purposes of Clauses 3 and 4 of this Article, the request must be submitted including justifications for extension and reasons related to the review, reconsideration or objection.

10. audit and before the Authority starts the tax audit. • 5% if the registrant makes a voluntary disclosure before being notified of the tax audit by the Authority Table 1 – Penalty 9 of the Appendix to Cabinet Resolution 40: The failure of the taxable person to settle the payable tax stated in the submitted tax return or tax assessment he was notified of, within the timeframe specified in the tax law. ) – المُ رفق بقرار مجلس9( ) – الغرامة رقم1( الجدول رقم.10 :)40( الوزراء رقم عدم قيام الخاضع للضريبة بسداد الضريبة المبيّنة على أنها ضريبة مستحقة الدفع في اإلقرار الضريبي الذي تم تقديمه أو التقييم الضريبي الذي تم تبليغه به خلل المهلة المحددة في .القانون الضريبي The Taxable Person shall be obligated to pay a late payment penalty consisting of: • 2% of the unpaid tax is due immediately once the payment of payable tax is late; • 4% is due on the seventh day following the deadline for payment, on the amount of tax which is still unpaid; • 1% daily penalty charged on any amount that is still unpaid one calendar month following the deadline for payment with upper ceiling of 300%. المسجل ملزم بدفع الغرامة المطبقة على تأخير الدفع والتي :تتألف من ) من الض بببريبة غير المدفوعة تس بببتحق على الفور%2( • .عند تأخير دفع الضريبة المستحقة الدفع ) تسبببتحق في اليوم السبببابع من تاريخ انتهاء الفترة%4( • الم حددة ل لدفع على مبلغ الض ببببببري بة ا لذي لم يدفع حتى .تاريخه ي مبلغ غير مدفوع أ على تسبببببتحق يومية غرامة )%1( • ّ لمدة تزيد على شهر ميلدي واحد من تاريخ انتهاء الفترة .)%300( المحددة للدفع وبحد أقصى 9/9