Sign In

if the taxpayer submits the tax return on the due date, and the financial statements later on reveal that there is a difference in the return that may result in an increase or reduction, is the taxpayer entitled to submit an emended tax return? Subsequently, will the establishment be subject to a penalty for the failure of filing the tax return?

Taxpayers can file an amended tax return after GAZT’s approval. GAZT is entitled to either accept or reject the amended return or, in case of acceptance, amend it and impose fines as stipulated in the Tax Law, as appropriate.