Article 53 outlines Tax Return filing obligations. A Taxable Person must file a Tax Return with the Authority within nine months from the end of the relevant Tax Period. The return must include key information such as Taxable Income, any claims for Tax Loss relief, and the final Corporate Tax Payable amount. For Tax Groups, the Parent Company files a consolidated return. The Authority may also request declarations from certain Exempt Persons or Unincorporated Partnerships. An exception is provided for information disclosure that might impede national security, as prescribed by the Minister.