Article 20 of the Excise Tax Executive Regulation, issued by Cabinet Decision No. 37 of 2017, requires the Taxable Person to file regular declarations in the manner and via the means determined by the Authority. The declarations must set out details of the Excise Goods to be imported, details of the Excise Goods produced in the State, and details of the Excise Goods transported from a Designated Zone. The Authority determines the deadlines for receiving these declarations, which operate alongside the periodic Tax Return required under Article 18 of this Decision.
Article 20 - Filing Regular Declarations
The Taxable Person must file declarations in the manner and via the means determined by the Authority as follows:
Details of the Excise Goods to be imported,
Details of the Excise Goods produced in the State,
Details of the Excise Goods transported from a Designated Zone.
The Authority shall determine the deadlines for receiving the Returns stated under Clause 1 of this Article.
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