Ministerial Decision No. 55 of 2025 establishes the legal status of filed declarations under the DMTT regime. Article 98 stipulates that a Tax Return submitted by a Taxpayer is essentially considered a self-assessment. However, this is subject to review, as the Tax Administration retains the authority to adjust the assessment or issue an estimated assessment under the provisions of Article 99. This establishes the filed return as the primary liability document unless successfully challenged.