1. The taxable person shall submit to the Authority the tax return at the end of each tax period, within the time limits and in accordance with the procedures determined by the Executive Regulations of this Decree-Law to declare all the supplies made or received during such period. 2. The government agencies that may submit simplified tax returns to the Authority shall be determined by a Cabinet resolution issued upon the recommendation of the Minister.
Interpretation and application must be checked against the official text and current version.