Article 53 – Tax Returns

1. Subject to Article 51 of this Decree-Law, a Taxable Person must file a Tax Return, as applicable, to the Authority in the form and manner prescribed by the Authority no later than (9) nine months from the end of the relevant Tax Period, or by such other date as directed by the Authority.

2. The Tax Return shall include at least the following information, as applicable:

1. 1. The Tax Period to which the Tax Return relates.
   2. The name, address and Tax Registration Number of the Taxable Person.
   3. The date of submission of the Tax Return.
   4. The accounting basis used in the financial statements.
   5. The Taxable Income for the Tax Period.
   6. The amount of Tax Loss relief claimed under Clause 1 of Article 37 of this Decree- Law.
   7. The amount of Tax Loss transferred under Article 38 of this Decree-Law.
   8. The available tax credits claimed under Articles 46 and 47 of this Decree-Law.
   9. The Corporate Tax Payable for the Tax Period.

3. A Taxable Person shall provide the Authority with any such information, documents or records as shall be reasonably required by the Authority for the purposes of implementing the provisions of this Decree-Law.

4. As an exception to the provisions of this Article and any other relevant provision of this Decree-Law, the Minister may prescribe the form and manner in which a Tax Return and other information is to be filed with the Authority by a Taxable Person where the disclosure of information may impede national security or may be contrary to the public interest.

5. The Authority may request a Person under paragraphs (e), (f), (g), (h) and (i) of Clause 1 of Article 4 of this Decree-Law to submit a declaration.

6. The Authority may, by notice or through a decision issued by the Authority, request the authorised partner in an Unincorporated Partnership that has not had an application approved under Clause 8 of Article 16 of this Decree-Law to be treated as a Taxable Person to file a declaration on behalf of all the partners in the Unincorporated Partnership.

7. The Parent Company must file a Tax Return to the Authority on behalf of the Tax Group.