GTL Summary:

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 61
Country: 🏳️ GCC
Location: Chapter 10 - Obligations &rsaquo; Part 4 - Tax Period and Tax Returns
Order: 61
Last updated at: 2025-11-04 11:19:40 UTC

Chapter 10 - Obligations

Part 4 - Tax Period and Tax Returns

Article 61 - Submission of Tax Returns

Each Member State shall determine the timeframes, conditions and rules for submission of Tax Returns by a Taxable Person for each tax period, provided that The Ministerial Committee shall determine the minimum data required to be included in the tax return.

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