Tax Return Preparation and Submission – Article 8 – Federal Tax Procedures Law

Article 8 – Tax Return Preparation and Submission

1. Every Taxable Person shall:

   1. Prepare and submit the Tax Return to the Authority in accordance with the provisions of this Decree-Law and the Tax Law.
   2. Settle any Payable Tax within the timeframe specified in this Decree-Law and the Tax Law.

2. Any incomplete Tax Return submitted to the Authority shall be considered as not accepted by the Authority, if it does not include the minimum information required as specified in the Tax Law.

3. Every Taxable Person is responsible for the accuracy of the information and data in the Tax Return and any correspondence with the Authority.

4. Every Taxpayer shall settle any Payable Tax and Administrative Penalties within the time period specified in this Decree-Law and the Tax Law.