GTL Summary:

Article 61 of the GCC Common VAT Agreement outlines the framework for the submission of Tax Returns. It grants each individual Member State the authority to establish its own specific timeframes, conditions, and rules for how a Taxable Person must submit their returns for each tax period. This provision allows for flexibility in local administrative procedures. Critically, the Article also mandates that the Ministerial Committee is responsible for determining the minimum data that must be included in the tax return, ensuring a baseline level of consistency in reporting standards across all GCC states.