Excise Tax,
A service that enables the taxpayer to submit a request to postpone the payment of selective tax upon import in the event that they are unable to pay tax dues on designated dates.
- The balance sheet
- Commercial documents and any other documents supporting the application
Log in through the Dhareeba portal, where you will be directed to the national authentication system.
Click on the "Requests" icon from the dashboard.
Clicking on the “Delaying Import Payment for Excise Goods” feature from the list of services, then “Create”
The taxpayer must read the instructions and then click on the “Start Now” button to continue.
Move to the "Delay Information" stage, specify the type of request, period, payment, type of goods and amounts, and then click on the "Continue" button
In the “additional information” stage, the liquidity assessment must be attached by adding the data required for the liquidity examination for the last five years via the “add details” button and attaching the balance sheet.
Attach commercial documents and any documents supporting the application. Then click on the "Continue" button.
Go to the "Summary" screen to review the application details. If you want to make any changes to the application, click on the "Modify" button.
Go to the information declaration screen to read all the terms and conditions through the “Terms and Conditions” link.
After agreeing to the terms and conditions and clicking on the checkbox “I acknowledge that the information included in this request is true and correct,” the “Submit” button will be clicked, and a confirmation screen will appear that includes a reference number, and the taxpayer will be able to use
- The balance sheet
- Commercial documents and any other documents supporting the application
Log in through the Dhareeba portal, where you will be directed to the national authentication system.
Click on the "Requests" icon from the dashboard.
Clicking on the “Delaying Import Payment for Excise Goods” feature from the list of services, then “Create”
The taxpayer must read the instructions and then click on the “Start Now” button to continue.
Move to the "Delay Information" stage, specify the type of request, period, payment, type of goods and amounts, and then click on the "Continue" button
In the “additional information” stage, the liquidity assessment must be attached by adding the data required for the liquidity examination for the last five years via the “add details” button and attaching the balance sheet.
Attach commercial documents and any documents supporting the application. Then click on the "Continue" button.
Go to the "Summary" screen to review the application details. If you want to make any changes to the application, click on the "Modify" button.
Go to the information declaration screen to read all the terms and conditions through the “Terms and Conditions” link.
After agreeing to the terms and conditions and clicking on the checkbox “I acknowledge that the information included in this request is true and correct,” the “Submit” button will be clicked, and a confirmation screen will appear that includes a reference number, and the taxpayer will be able to use
- Decision of the president of the Authority No. 7 of 2020 regarding the controls and procedures for postponing the payment of excise tax upon import.
- Law No. (25) of 2018 promulgating the Excise Tax Law.
- Cabinet Resolution No. (5) of 2019 issuing the Executive Regulations of the Excise Tax Law promulgated by Law No. (25) of 2018.
If the tax is not paid on time:
1- Cancellation of the approval of the periodic postponement of the payment of the selective tax
2- Deprivation from benefiting from the selective tax deferment for a period of (6) months for the first time, for a period of one year for the second time, and final deprivation for the third time.
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