Part 13 - Tax Invoices and Tax Credit Notes
Article 61 - Fractions of Fils
If the tax levied on a supply is calculated to a fraction of a Fils, the taxable person is permitted to round the amount to the nearest Fils on a mathematical rounding.
GCC Tax Laws
If the tax levied on a supply is calculated to a fraction of a Fils, the taxable person is permitted to round the amount to the nearest Fils on a mathematical rounding.