Article (26)
(a)
The registered
person shall pay
the tax due to
the Department
regularly in
accordance with
his tax return
or the modified
tax return at
the dates
prescribed under
the provisions
of this Law.
(b) Importers of
goods shall pay
the tax due on
them at the
clearance stage
at the Customs
Department in
accordance with
the procedures
applicable for
the payment of
the Customs
duties.
Clearance of
these goods
shall not be
finalized until
the due tax is
paid in full.
(c) Importers of
services shall
pay the tax due
to the
Department in
any of the
following cases
whichever is
earlier:
(1) Within one
month of the
date when the
payment for the
imported service
or any part
thereof is made,
limited to
whatever amount
related to that
part.
(2) When the
means that
includes the
service is
released from
Customs.
(3) During a
period of six
months of the
date when the
service or any
part thereof was
received,
limited to the
amount related
to that part.
(d)
Notwithstanding
the provisions
of paragraph
(b), (c) above,
in case where
the importer is
registered, the
Director may, by
instructions,
defer the
payment of the
tax payable on
goods and
services at
importation.
(e) In case
where the tax is
not paid by the
prescribed dates
in accordance
with the
provisions of
this Law,
including the
cases provided
for under
paragraphs (d)
and (e) of
Article (16) of
this Law, a late
payment penalty
of (0.004) shall
become due for
every week of
delay or part
thereof. This
penalty shall be
collected in
conjunction with
the tax in
accordance with
the provisions
of this Law.
(f)
When the
assessment order
or the amendment
order becomes
final in
accordance with
the provisions
of this Law, the
assessed tax
becomes due, and
should it not
paid within one
week of the due
date, the late
payment penalty
referred to in
paragraph (e) of
this Article
shall be payable
as of the due
date.
Article (27)