Article 33 specifies the physical logistics for submitting tax returns, accounts, and other required documents to the Tax Authority. Taxpayers must either deliver these items in person to the Department of Administrative and Financial Affairs at the Authority's headquarters or send them via registered post. This formalizes the submission process, ensuring that documents reach the correct department and providing the taxpayer with a method (registered post) to prove that they have met their filing obligations within the statutory deadlines.
Part 2 - The Tax Administration
Chapter 2 - Notice
Article 33
[GTL Notes: Submission of Returns and Documents]
Return of income, accounts, or any records and other documents required to be furnished under this Law by any taxpayer or other person to the Authority shall be delivered to the Department of Administrative and Financial Affairs at the Authority, or sent by registered post to its address.
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