Article 29

The tax return specified in Article 11 of the Law must be submitted by resident taxpayers and non-resident taxpayers conducting activities through a permanent establishment in the state within four (4) months from the end of the tax year using the form prepared by the Authority.

The tax return for capital gains must be submitted on the form prepared by the Authority within thirty (30) days from the date of the contract or the disposal of assets, whichever comes first.

A taxpayer whose accounting period differs from the tax year must submit their tax return for this accounting period within four (4) months from the end of the accounting period using the form prepared by the Authority.

A taxpayer conducting activities through multiple branches in the state must submit a single tax return covering the results of all branches and activities.

In the event of business liquidation, the liquidator must submit the tax return within the period specified in clauses (1) and (3) of this Article.

If the taxpayer dies during the tax year, the heirs, estate administrator, or liquidator must submit the tax return within six (6) months from the date of death.

If the taxpayer is a minor or legally incompetent, the guardian, trustee, or custodian must submit the tax return within four (4) months from the end of the tax year.

In case of cessation or transfer of activity, in whole or in part, the obligation to submit the tax return remains until the Authority is notified of the cessation or transfer. The tax return must be submitted within the same legal deadline as the notification.

The tax return must be signed by the taxpayer or their tax agent, with a commitment to the accuracy of the information provided.

In all cases, the taxpayer must submit all documents, records, and information specified by the Authority for each form prepared by the Authority.