This Cabinet Decision amends provisions within the VAT Executive Regulation concerning tax returns and payments. Specifically, it modifies Article 64, establishing a firm deadline for tax return submission, which is no later than the 28th day following the end of a tax period. The Decision outlines procedures for final tax returns upon registration cancellation and specifies that tax payments must be received by the same deadline. It details the minimum required data for a tax return, including values of taxable, zero-rated, and exempt supplies, input tax claims, and the final payable or refundable tax amount.