Cabinet Decision No. 39 of 2019, Article 29, establishes the deadlines for tax return submissions. Standard returns must be filed within four months of the tax year's end. Capital gains returns are due within 30 days of a contract or asset disposal. Special deadlines apply for liquidations, deaths (six months), and legal incompetence. A single return must cover all branches and activities. Signatures from the taxpayer or agent are required, confirming information accuracy. These strict timelines ensure regular and systematic reporting of taxable income and capital gains to the Authority.