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May 15, 2026

Cabinet Decision No. 39 of 2019, Article 31, details the rules for amended tax returns. An amended return replaces the original, and the statute of limitations for reassessment begins anew from the amendment date. Taxpayers cannot amend a return to reduce tax if an assessment decision and penalties have already been issued. Furthermore, amendments to reduce tax are prohibited five years after the original submission. These constraints prevent the misuse of amendments to avoid finalized tax liabilities while allowing corrections for genuine errors within a reasonable timeframe.

SECTION 3 - TAX OBLIGATIONS

Chapter 2 - Tax Returns

Article 31

If a taxpayer submits an amended tax return according to Article 71(2) of the Law, the amended return replaces the original tax return. In this case, the period for the Authority to reassess the tax as specified in Article 37, first Clause of the Law begins from the date of submitting the amended return.
A taxpayer may not amend the original tax return to reduce the tax if a tax assessment decision and related financial penalties have been issued. In all cases, the original return cannot be amended to reduce the tax after five (5) years following the year in which the return was submitted.