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May 15, 2026

Part 5 bis - Provisions Relating to Tax on Enterprises

Chapter 4 - Tax Assessment of Enterprises and Tax Collection

Article 159 bis 19

[GTL Notes: Enterprise Income Statement Requirement]

The return of income - to be submitted according to the provisions of this Chapter - shall be accompanied by a statement of income as per the form prepared by the Authority for this purpose.

The statement of income shall be prepared as per the records and books kept by the enterprise in accordance with Article 159 bis 9 of this Law.