Article 42 of General Sales Tax Law No. 6 of 1994
General Sales Tax Law No. 6 of 1994
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Article text
للمسجل تعديل الإقرار الضريبي إذا تبين له وجود خطأ فيه وفي هذه الحالة يُلزم المسجل بدفع
الضريبة وغرامة التأخير المستحقة نتيجة لذلك ولا
يعتبر المسجل مرتكبا لمخالفة او جرم ما لم تكن الدائرة قد سبقته الى اكتشاف هذا الخطأ او ما
لم يكن المدقق قد أصدر مذكرة تدقيق بشأن ذلك
الاقرار .
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