Article 116 - Amended Returns

(1) A QFC Entity may amend a return filed under Article 109 by notice to the Tax Department.
(2) In the case of a Partnership a return may be amended by the Partnership's Representative.
(3) A notice under this Article shall be in such form, contain such information and be accompanied by such statements as the Tax Department may require.
(4) A QFC Entity may not amend a return under this Article more than 12 months after the filing date.
Amended (as from 18th June 2014)