GTL Summary:

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 63
Country: 🏳️ GCC
Location: Chapter 10 - Obligations &rsaquo; Part 5 - Payment and Refund of Tax
Order: 63
Last updated at: 2025-11-04 11:19:40 UTC

Chapter 10 - Obligations

Part 5 - Payment and Refund of Tax

Article 63 - Payment of Tax

Each Member State shall determine the timeframes, conditions and provisions for payment of Net Tax Due by the Taxable Person.

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