1.Every Taxable Person shall: a.Prepare and submit the Tax Return to FTA pursuant to the provisions of this Decree-Law and the Tax Law; and b.Pay any Payable Tax within the time limit set forth in this Decree-Law and the Tax Law. 2.Any incomplete Tax Return delivered to FTA shall not be admitted if the same fails to contain the basic data defined by the Tax Law. 3.Any Taxable Person shall be responsible for the authenticity of information and data contained in the Tax Return and any communications with FTA. 4.Any Taxpayer shall pay the Payable Tax and the Administrative Fines within the time limit defined in this Decree-Law and the Tax Law.
Interpretation and application must be checked against the official text and current version.