Article (45)
The tax
which may become due on goods
approved by the Director General of
Customs to be entered under the
Inward
Processing procedure shall be
secured by a bank guarantee or any
other guarantee acceptable to him
until such
time as the
entitlement to relief status of the
goods is terminated according to the
conditions and procedures to be
specified by
executive instructions.
Article (46)
(a)
The Ministry of Industry and
Trade shall supply the Department
with a copy of the industrial,
trade, service
or other business
registrations issued by the
Ministry, which concern the persons
dealing with the goods or
services subject to the
provisions of this Law.
(b)
The producer of any goods or
supplier of any service shall be
required to furnish the Department
with a copy
of the business registration
given to him within 30 days of
registration, together with a
description of the
goods to be produced or the
service to be provided.
(c) The
producer of any goods or supplier of
any service shall inform the
Department of any full or partial
suspension of his business within a
week of the date of suspension.
Article (47)
(a)
The Director may authorize
any of his staff to exercise the
powers given to him subject to such
authorization
be specific and in writing.
(b)
The Director may seek
assistance of the experts and
competent people, as necessary, to
enable him to carry
out the responsibilities
entrusted to him by virtue of the
provisions of this law.
Article (48)
(a) (1) For the purposes of this Law
a taxable person shall be served a
notice either personally or to a
person
authorized by him or by
using registered mail addressed to
his postal address if known or as
shown on his
application for registration.
(2) The
registered person address shown on
his application for registration
shall remain valid for the purpose
of
serving notices by registered mail,
and any change in that address shall
not be valid unless such change
has
been notified in writing to the
Department and acknowledged by it.
(b)
In cases where a notice is
served by registered mail, the
service of the notice shall be
deemed to have been
effected
to the person concerned after the
expiry of 30 days from the date when
that notice was sent if the
person
in question is resident in the
Kingdom or after 45 days if the
person is resident outside the
Kingdom.
It shall
be sufficient to establish that the
notice has been served when evidence
is produced to show that the
notice
was sent by registered mail to the
proper address unless the Director
or the Court is satisfied that the
person
in question has not received the
notice.
(c)
Should it not be possible to
serve the notice in accordance with
paragraphs (a) and (b) above, the
Director
may twice
at least publish the notice in two
local daily newspapers. The relevant
expenses shall be assumed
by the
person in question. Such publication
shall be considered as legal of all
legal aspects.
Article (49)
The Council
of Ministers shall issue the
necessary regulations to apply the
provisions of this Law.
Article (50)
(a)
The Minister may, upon
recommendation of the Director, make
executive instructions to im-
plement the
provisions of this Law,
including the instructions in
relation to the following:
1-
Registration and
de-registration.
2-
Tax Returns and Tax Periods.
3-
Payment of Tax and deferred
payments.
4-
Tax credit and Tax refund.
5-
Exportation of goods and
services.
6-
Invoices and accounting
records.
7-
Exempt goods and services
supplied to exempt-bodies (relief).
(b)
Executive instructions shall be
published in the Official Gazette.
Article (51)
Law No.
(34) of 1988 on Consumption Tax
shall be hereby repealed.
Article (52)
The Prime
Minister and the other Ministers
shall be entrusted with the
execution of the provisions of this
Law.