Article 57 — Application of Tax Administration

Proclamation The Tax Administration Proclamation shall apply for the purposes of the administration of this Proclamation but subject to this Part. 58 VAT Returns 1/ A registered person shall file a VAT return for each accounting period on or before the last day of the calendar month following the end of the period. 2/ A registered person shall be obliged to file a VAT return under Sub-Article (1) of this Article for an accounting period whether or not the person has an amount of net VAT payable for the accounting period. 3/ A large unregistered person or an unregistered Government entity liable for VAT in respect of a reverse charged supply received during a calendar month shall file a tax declaration with the Tax Authority for the month by the last day of the following calendar month. 4/ A tax declaration required to be filed by a large unregistered person or unregistered Government entity under Sub-Article (3) of this Article is a “tax declaration” and “Self-assessment declaration” for the purposes of the Tax Administration Proclamation.