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July 17, 2026
Article 33 specifies the physical logistics for submitting tax returns, accounts, and other required documents to the Tax Authority. Taxpayers must either deliver these items in person to the Department of Administrative and Financial Affairs at the Authority's headquarters or send them via registered post. This formalizes the submission process, ensuring that documents reach the correct department and providing the taxpayer with a method (registered post) to prove that they have met their filing obligations within the statutory deadlines.
Article 33
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