Article 50 - Procedures for submitting a Tax Return

A. A Taxable Person shall submit the Tax Return to the Bureau in electronic form according to the mechanism prepared for this purpose.

B. The Bureau shall provide the Taxable Person with personal data that authorises him to access his personal online account, and he shall retain such data, and no third party shall be permitted to obtain or use it.

C. On receipt of a Tax Return, the Bureau will send a receipt to the Taxable Person through electronic mail.

D. The receipt of an electronic Tax Return shall be regarded as an official receipt of the Tax Return, and the submission date of the Tax Return through the Bureau's website shall be the actual date of submission of the Tax Return.

E. Submitting the Tax Return through the Bureau's website will be regarded as an approval and acknowledgement by the Taxable Person of the validity of the data contained in the Tax Return and issued on his behalf.