Cabinet Decision No. 39 of 2019, Article 31, details the rules for amended tax returns. An amended return replaces the original, and the statute of limitations for reassessment begins anew from the amendment date. Taxpayers cannot amend a return to reduce tax if an assessment decision and penalties have already been issued. Furthermore, amendments to reduce tax are prohibited five years after the original submission. These constraints prevent the misuse of amendments to avoid finalized tax liabilities while allowing corrections for genuine errors within a reasonable timeframe.