Mohammed Isa Al Abbasi 
Monday, March 17, 2025 – 14:02
The General Directorate of Taxes, in a memorandum related to the deadlines for the performance of commercial transactions, called on those who are obligated to submit the permit for a fee in the year 2024, before April 20, 2025 in an electronic way and to automatically pay the amount of the financial fine due.
The Directorate highlighted, in a communication, that it “remembers the legal and self -employed people who have achieved a number of transactions exceeding 10 million dirhams and decreasing or equal to 50 million dirhams without calculating the value -added tax in the fee of the concluded accounting year before January 1, 2024, with the obligation to declare the bills issued starting from January 1, 2024, which was not performed in legal deadlines.”
The same source stated that the obligor who achieved a number of transactions exceeds 50 million dirhams without calculating the value -added tax in the fee of the concluded accounting year before January 1, 2025, they are subject to the mandatory of the permit every three months, before the end of the month following the threat of every three months.
The communication indicated, in this regard, that the financial fine applies to all bills issued starting from January 20, 2025, including those that are less or equal to an amount of 10,000 dirhams, highlighting that the lack of bills is not paid in legal deadlines does not exempt those concerned from the mandatory permit.
He concluded that the campaign book can be downloaded as well as electronic exchange exchanges of data through the electronic portal of the General Directorate of Taxes.
