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May 15, 2026

Part 5 bis - Provisions Relating to Tax on Enterprises

Chapter 1 - Basic Rules

Article 159 bis 1

[GTL Notes: Documentation Requirements for Enterprises]

The enterprise shall commit to submit any data, information, or documents, etc. required by the Authority within the specified time limit for the purpose of verification of fulfillment of the conditions specified in Article 159 bis of this Law.