Chapter XII: Transitional Provisions

Article 47:

The provisions of this Law shall apply to the commodities of table No (1) attached hereto, without contradiction to the provisions set forth in such table and to the following provisions:
  • The tax shall be due at the first point of sale of the domestic commodity or at the Customs tax point for the imported commodities.The tax shall only be levied again when the state of commodity is changed.
  • In case of taxing a commodity or raising the tax rate imposed on certain commodities, importers and wholesalers and semi-wholesalers and distributors and retailers shall submit to the Department a report of stock of such commodities on the day preceding the date on which the above-mentioned taxing or raising is in force within fifteen days from said date . This tax shall be due at the time of submitting such report and shall be paid to the Department within the period determined by the Commissioner, not later than six months from the date of tax maturity .
  • The Department may, if necessary, take samples of certain goods to be analyzed and consult competent experts. The person concerned may ask for re-analysis on his own expense and the Minister shall issue a decree determining the methods and procedures of taking samples.
  • Any plant or laboratory for producing any of such commodities shall not be established or operated except after receiving a license from the competent administrative body according to the terms and conditions decided by the competent minister in agreement with the Minister .
  • Every manufacturer of such commodities shall, in case of total or partial discontinuance of business for any reason, notify the Department and shall notify the Department promptly after expiry of period of discontinuance in accordance with arrangements and periods prescribed by a decree from the Commissioner.
  • The manufacturer or importer of such goods shall, regardless of his / her turnover or value of production, apply to the Department for registration in accordance with the rules and procedures prescribed in the Executive Regulations.
  • The beneficiary, whether owner or tenant, of a property designated wholly or partly to carry out a business related to a taxable commodity shall, within a period of three months from the effective date of this Law, notify the Department of the places where the business is carried out and the name of beneficiary, whether owner or tenant .
Regarding places occupied or leased after the effective date of this Law, a notification shall be submitted within a month as of the date of occupation or lease. A notification shall be submitted within a month from date of waiver or expiry of the lease. The beneficiary shall be responsible for the notification.
  • Without prejudice to provisions of article (44) herein, judgement (by the court) shall in all cases include confiscation of smuggled goods and, if unseized, shall include payment of value thereof. Judgement may include confiscation of all means of transport as well as equipment and materials used in smuggling except ships and aircraft unless specially rented or prepared for smuggling such goods .
  • Regarding Table (1) commodities and without prejudice to tax evasion acts afore-mentioned in article (44) of this Law, the following acts shall be deemed tax evasion acts and shall be penalized by the penalties prescribed in such article:
    • Possession of taxable goods for trading purpose with cognizance that such goods are smuggled.Such cognizance shall be presumed in case the possessor fails to submit the documents proving payment of tax.
    • Operating plants and/ or laboratories producing such goods without notifying the Department.
    • Putting false and fabricated marks or seals to avoid, wholly or partially, payment of tax.
The Executive Regulations shall determine the amounts to be collected by the Department as a consideration for printed materials, banderole stamps and distinguishing marks, seal stamping, analysis expenses or fees for services rendered by the Department officers as well as remunerations for work done for persons concerned during non-official work hours. Such amounts shall not be included in scope of exemptions or tax refund stipulated in this Law.

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