On the basis of Article 7 of the Law on Taxation (Royal Kram No. NS/RK/0523/004, dated 16 May 2023), the General Department of Taxation (“GDT”) has introduced a formal notification procedure via Notification 9124 dated 21 March 2025 for enterprises whose tax declarations or payments appear irregular. The move forms part of the GDT’s broader push to strengthen voluntary compliance and enhance procedural transparency through a digitized, verifiable system.
Key Developments
Effective immediately, enterprises may receive a Notification of Incorrect Tax Declaration and Payment if discrepancies are identified by the Tax Administration. Notifications will be delivered either:
- in hard copy to the enterprise’s physical address, or
- electronically via the GDT’s information technology platform.
Each notification will include:
- A summary of detected irregularities, and
- A detailed table of the relevant transactions.
For further detail, please visit DFDL.
