Article 115 - Prescribed Form and Information to Accompany Return

(1) A return filed under Article 109 shall—
(a) be in the manner and form prescribed by the Tax Department; and
(b) include such information, accounts, statements and reports as may reasonably be required by the Tax Department for the purpose of ascertaining the Taxable Profits or tax losses, if any, and the tax liability of the QFC Entity filing the return.
(2) The Tax Rules may contain administrative provisions relating to the electronic filing of returns (TAX 12).
Amended (as from 18th June 2014)