Based on the authority vested in
me under Article (50) of the
General Sales Tax Law No. (6)
for the year 1994, as amended,
the following Instructions are
to be followed:
First: Tax Return, whether
completed in writing (manually)
or filed as
data-processing-based
(automated), shall be submitted
by the Registered Person using
Forms No. (4) and (5) prepared
by the Department for this
purpose.
Second: The Registered Person
shall submit the required Return
within one month following the
end of his tax periods
prescribed in the
registration letter issued by
the Department.
Third: The Registered Person
may, by a written notice
presented to the Department,
amend his Return already
submitted
to the Department when
he realizes the existence of an
error in his declaration. In
such case, he shall not be
considered as
breaching the provisions of this
law unless the Department has
preceded him in realizing that
error.
However, in the former
case, the Registered Person
shall be required to pay the
underdeclared amount of tax,
together with the
payable late payment penalty
resulted from that error and calculated
for every week or any part
thereof .
Fourth: In case where the Tax
Return, adopted by the
Department, is submitted to
banks, it shall be deemed to be
a tax
return duly submitted
to the Department.
Fifth: If the Tax Return has
been submitted in a way that
violates the provisions of this
Law, the Return shall be
considered as cancelled and the
Registered Person shall be
liable to the penalties provided
for under this Law.
Sixth: If the Registered Person
submitted more than one Return
belonging to the same Period,
the Department shall only
accept the one
submitted first. The other
returns shall be considered
cancelled except for the
amendment notices
submitted afterwards .
Seventh: Instructions No. (2)
for the year 2001 concerning the
Tax Returns and the Tax Periods
shall be hereby
repealed.
Eighth: These Instructions shall
be put into operation as of the
date of publication in the
Official Gazette.
MINISTER of FINANCE