1. The Regulations shall determine the Tax Period for which a Taxable Person must file a Tax Return.
2. A Taxable Person must file a Tax Return with the Authority for each Tax Period in the period provided for and in accordance with the terms and conditions determined in the Regulations.
3. A Taxable Person who becomes aware of an error in a Tax Return filed with the Authority must notify the Authority of the error in accordance with the procedures determined in the Regulations.
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