Jaber Issues Decisions to Suspend Tax Deadlines and Extend VAT Filing Period

Finance Minister Yassin Jaber issued three decisions regarding the application of the suspension of legal deadlines for tax rights and obligations, the extension of the deadline for declaring and paying Value Added Tax (VAT), and the extension of the validity of settling the fines due on it.

The first decision, No. 941/1, specified the details of applying the law on suspending deadlines, including deadlines for submitting declarations and paying taxes and fees, objecting to and appealing against tax assessments, and submitting refund requests, in addition to deadlines related to the work of the tax administration.

The decision clarified how to calculate deadlines after excluding the suspension period from March 1 to July 31, 2026, and resuming their validity starting August 1, 2026, depending on each case. It also stipulated that the suspension period should not be counted within the delay duration used to impose verification and collection fines, and defined the mechanism for handling fines calculated for this period, including the possibility of recovering the portion paid after the publication of the law, according to the conditions stated in the decision.

The second decision, No. 942/1, extended the deadline for submitting the periodic VAT declaration for the third quarter of 2026, and paying the resulting tax, until November 30, 2026, inclusive. The extension also covered data and refund requests submitted during the declaration deadline for this quarter, to allow taxpayers to fulfill their obligations and avoid fines resulting from exceeding the deadline.

The third decision, No. 943/1, extended the validity of Decision No. 834/1 dated September 18, 2026, concerning the settlement of verification and collection fines due on VAT under self-assessment documents issued since November 16, 2022, until November 30, 2026, inclusive. This extension allows the relevant taxpayers to benefit from the settlement according to the bases and conditions specified in the aforementioned decision.