GTL Summary:

Article 16 of the GCC Common Excise Tax Agreement establishes the timeline for remitting Due Tax. It stipulates that any individual or entity required to file tax returns must pay the Due Tax for each Gregorian calendar month. The deadline for this payment is set at 15 days from the end of that specific month. This obligation is explicitly stated to be subject to the provisions outlined in Article 14 and Article 15 of the Agreement. This ensures a standardised monthly payment cycle for excise tax, creating a clear compliance requirement for taxable persons across the GCC.