Article 67 - Revenue Test Notification

For the purposes of Paragraph C of Article 21 of the Law, the Filing Constituent Entity shall submit a notification to the Bureau no later than 15 months from the last day of the Reporting Fiscal Year in which the Multinational Enterprise Group did not meet the Revenue Test.

The notification shall be submitted in the manner prescribed by the Bureau for this purpose and shall include information and supporting documents to substantiate that the Multinational Enterprise Group did not meet the Revenue Test for that Fiscal Year.