A tax return shall be delivered to the Authority no later than the 28th day following the end of the relevant tax period or by such other date as determined by the Authority.

A person whose registration has been cancelled shall provide a final tax return for the last tax period for which he was registered.

The taxable person shall pay the payable tax by the means determined by the Authority so that it is received by the Authority no later than the date specified in Clause (1) of this Article.

If the refundable tax for a tax period exceeds the due tax for such tax period, the excess refundable tax may be refunded to the taxable person in accordance with the provisions of the Decree-Law and the [Tax Procedures Law] ^[G85].

Any tax return shall contain such details as the Authority may require in addition to at least the following data:

1. The name, address and TRN of the registrant;

2. The tax period to which the tax return relates.

3. The date of the tax return submission.

4. The value of taxable supplies made by the person in the tax period and the output tax charged.

5. The value of zero-rated taxable supplies made by the person in the tax period.

6. The value of exempted supplies made by the person in the tax period.

7. The value of any supplies subject to the provisions of Clauses (1) and (3) of Article 48 of the Decree-Law.

8. The value of expenses incurred in respect of which the person seeks to recover the input tax and the amount of the refundable tax.

9. The total value of the due tax and the refundable tax for the tax period.

10. The payable tax [or excess tax, if any] ^[G86], for the tax period.