Article 8 of the Tax Procedures Law establishes the fundamental obligations for every Taxable Person concerning tax filings. It mandates the preparation and submission of a Tax Return to the Authority, adhering to the provisions of the Decree-Law and relevant Tax Law. The article also requires the settlement of any Payable Tax within the specified timeframe. A critical provision states that any Tax Return lacking the minimum required information will be deemed unaccepted by the Authority. Furthermore, the Taxable Person bears full responsibility for the accuracy of all data provided. The article also reinforces the duty for Taxpayers to settle all Payable Tax and Administrative Penalties.
Prepare and submit the Tax Return to the Authority in accordance with the provisions of this Decree-Law and the Tax Law.
Settle any Payable Tax within the timeframe specified in this Decree-Law and the Tax Law.
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.
Every Taxable Person is responsible for the accuracy of the information and data in the Tax Return and any correspondence with the Authority.
Every Taxpayer shall settle any Payable Tax and Administrative Penalties within the time period specified in this Decree-Law and the Tax Law.
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