This Article outlines the mandatory requirements for filing VAT returns. A Taxable Person must file a Tax Return by the last day of the month following the end of each Tax Period, which constitutes a self-assessment of the tax due. The Authority may issue an estimated assessment if a return is not filed. In addition to information required by Article 40, the return must detail supplies at basic and zero rates, deductible Input Tax, Deemed Supplies, Reverse Charge Mechanism transactions, exempt supplies, adjustments under Articles 51 and 52, and corrections as per Article 63.