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28 November 2023

16 Jumaadaa al-Oulaa 1445

Law No. 21 of 2009 The Income Tax Law

Law Summary Record Type: LawNumber: 21Date: 17/11/2009 Corresponding to 30/11/1430 HijriNumber of Articles: 64Status: In force

Official Gazette :Issue: 12Offcial Journal Issue Publication Date: 27/12/2009 Corresponding to 11/01/1431 HijriPage from: 3

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Article 14
Starting Date: 01/01/2010

1- Taxpayers carrying on an activity shall submit a return to the Department on the form prepared for this purpose stating the taxable income and the tax due within four months from the end of the accounting period.Other taxpayers shall submit their returns within four months from the end of the taxable year.

In the case of liquidation of business, the liquidator shall submit the return within the period mentioned in the previous paragraph.
Notwithstanding the provisions of paragraph 1 of this Article, should the taxpayer die during the taxable year, the heirs, the inheritance trustee or the liquidator shall file the return within six 6 months from the date of death.
Where the taxpayer is a minor or incapacitated, the guardian or trustee of the taxpayer shall file the return within four months from the end of the taxable year.
Subject to the provisions of Articles 22 to 26, 40 to 46 and 57 of this law, the taxpayer may, upon the approval of the Department, file an amended return to correct mistakes in or complete omissions to areturn filed in respect of an earlier taxable year.