Article 62 of the GCC Common VAT Agreement establishes the principle for amending a previously submitted tax return. It delegates the responsibility for creating the specific legal framework for such amendments to each individual Member State. Consequently, each state is required to determine its own conditions and provisions that permit a Taxable Person to correct a tax return. The Agreement ensures a mechanism for correction exists but grants Member States the autonomy to define the precise circumstances, time limits, and procedural requirements for submitting an amended VAT return, ensuring flexibility in local implementation.