For each Tax period, a taxable person will be required to submit a tax return that contains details regarding the supplies made or received by the taxable person
• sales and other outputs
• purchases and other inputs
The due date for submitting tax returns and making a payment of payable tax to the Federal Tax Authority is the 28th day following the end of the tax period
All tax returns should be submitted online using the FTA portal. The return can be submitted by the taxable person, or another person who has the right to do so on the taxable person’s behalf for example, a tax agent or a legal representative.