The DCE must file a Tax Return with the Tax Administration for each Tax Period of the Taxpayer, even if the Tax (Top-Up Tax) due is zero, within 15 months from the end of the relevant Tax Period.
The Tax Administration has the discretion to permit the DCE to file a simplified Tax Return, based on the specific cases, terms, and controls determined by the Tax Administration.
The Tax Administration may mandate that UPEs located within the State submit a GIR, alongside the Return referenced in the first paragraph of this Article.