This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010) as amended by Law Number 14/2011. Unless otherwise stated, all references to the Act are to the Tax Administration Act (Law Number 3/2010) as amended, and all references to the Regulation are to the Tax Administration Regulation (Regulation Number 2013/R-45) as amended. This ruling is legally binding.

Introduction

1. This ruling requires taxpayers to submit a Tax Return Amendment Request form together with amended tax returns.

2. Section 19(a) of the Business Profit Tax Act (Law Number 5/2011) states:

A Person may correct his tax return by notice given to the MIRA within 12 (twelve) months following the due date for that return.

3. Section 63 of the Goods and Services Tax Act (Law Number 10/2011) states:

An amendment to a tax return submitted by a registered person under Section 27 of this Act shall be made in writing to the MIRA, in accordance with the

Regulation made pursuant to this Act, within 12 (twelve) months from the date on which that tax return was due.

4. Section 12(a) of the Green Tax Regulation (Regulation Number 2015/R-181) states:

A tourist resort, tourist hotel, tourist vessel or a tourist guesthouse may amend a Green Tax return submitted in accordance with Section 10 of this Regulation by filing an amended Green Tax return within 12 (twelve) months from the due date for filing that return.

5. Section 14(a) of the Remittance Tax Regulation (Regulation Number 2016/R-86) states:

A bank or money transfer agency may amend a Remittance Tax Return submitted in accordance with Section 11 of this Regulation by filing an amended Remittance Tax Return within 12 (twelve) months from the due date for filing that return.

6. Section 12(a) of the Airport Taxes and Fees Regulation (Regulation Number 2017/R-11) states:

A registered person may amend an Airport Taxes and Fees Return submitted in accordance with Section 7 of this Regulation by filing an amended Airport Taxes and Fees Return within 12 (twelve) months from the due date for filing that return.

Ruling

7. A person who wishes to amend a tax return other than via MIRAconnect, shall submit along with the amended return, a “Tax Return Amendment Request” (MIRA 913) form, together with the information and documents specified therein.

8. [Repealed].

Date of Effect

9. This ruling shall have effect from the date of its publication in the Government Gazette.