Article 76 - Power of the Authority to prescribe Forms

For the purposes of the administration of the Agreement, the Law and these Regulations, the Authority may prescribe any forms and any electronic formats for mandatory use in registrations, applications, filings or other obligations of Taxpayers or other Persons. The Authority may prescribe that any documents which the Law and these Regulations require be provided in writing be submitted electronically.

Notwithstanding the first Paragraph of this Article, the Authority may allow a Person to provide the information required in another form or format or to be delivered in person or by post.

Any form or document will be considered to be submitted on the date it is received by the Authority.