Article 159 bis 19 mandates that a 'statement of income' must accompany the annual tax return filed by a small enterprise. This statement must be prepared using the specific form provided by the Tax Authority and must be based directly on the records and books maintained by the enterprise under Article 159 bis 9. This ensures that the tax filing is not merely a summary of figures but is rooted in the entity's actual financial records, providing a consistent basis for the Authority to verify the accuracy of the self-reported income and expenses.
Part 5 bis - Provisions Relating to Tax on Enterprises
Chapter 4 - Tax Assessment of Enterprises and Tax Collection
Article 159 bis 19
[GTL Notes: Enterprise Income Statement Requirement]
The return of income - to be submitted according to the provisions of this Chapter - shall be accompanied by a statement of income as per the form prepared by the Authority for this purpose.
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