Article 21 - Tax Return and Amendment Procedures

The Filing Constituent Entity shall submit a Tax Return to the Bureau for each Fiscal Year, through the form prepared for this purpose within the period prescribed in the Regulations.

If the Filing Constituent Entity, a Constituent Entity, a Joint Venture or a Joint Venture Subsidiary discovers an error in the Tax Return submitted to the Bureau or becomes aware of a necessary amendment, the Filing Constituent Entity shall immediately submit an amended Tax Return in accordance with the conditions, controls and procedures prescribed by the Regulations.

The Filing Constituent Entity shall notify the Bureau, within the period prescribed in the Regulations, if the Revenue Test outlined in Article 3 is not met by the Multinational Enterprise Group represented by that Entity for a Fiscal Year.

Upon notifying the Bureau in accordance with Paragraph C of this Article, the Filing Constituent Entity may choose not to submit a Tax Return for the Fiscal Year.

The Regulations shall prescribe the required data for the Tax Return, its conditions, standards, forms, procedures, special cases for submission and the nature of the supporting documentation.