Article 51 - Amendment of the Tax Return

A. Where an error is found in the Tax Return, resulting in a reduction or increase in the amount of the Net Tax, the Taxable Person shall, using the same mechanism for submitting a Tax Return, submit an amended Tax Return on a form prepared for this purpose by the Bureau.

B. The amended Tax Return shall include, in addition to the information contained in the original Tax Return, a description of the amended amounts, the original amounts, the differences as a result and the reason for the adjustment.

C. An amended Tax Return must be submitted within thirty business days from the date the Taxable Person became aware of the error in his Tax Return and prior to the Bureau commencing supervision and inspection procedures.

D. The amended Tax Return shall rescind the original Tax Return and shall be a substitute to it.

E. Administrative fines shall not be imposed on a Taxable Person upon submission of an amended Tax Return where the amended Tax Return was submitted within the period prescribed in this Article.

F. Notwithstanding the provision of Paragraph A of this Article, a Taxable Person may correct any error resulting in Net Tax due of less than five thousand Dinars through its Tax Return for the Tax Period following the original Tax Period.