Article 68 - Amended Tax Return Submission Procedures

The Filing Constituent Entity may not amend a Tax Return, or amend a previously amended Tax Return, while the Tax Return is subject to a Tax Audit.

Without prejudice to Paragraph A of this Article, the Filing Constituent Entity may amend a previously audited Tax Return, provided that the amendments do not relate to any amount reassessed by the Bureau.

Paragraphs A and B of this Article shall not apply where the Filing Constituent Entity is required to make an amendment to the Tax Return pursuant to the provisions of the Law and these Regulations.

Where an amendment to the Tax Return is required as described in Paragraph C of this Article, the Filing Constituent Entity shall submit the amended Tax Return in the manner prescribed by the Bureau.

An amended Tax Return shall include the amended amounts, in addition to the reason and justification for the adjustment.

The Bureau has the right to request additional information, documents, or materials it deems relevant to support an amended Tax Return.

Administrative Fines shall not be imposed on a Filing Constituent Entity upon submission of an amended Tax Return where the amended Tax Return was submitted within the period set out in under Paragraph A of Article 66 of these Regulations.