| http://www.w3.org/ns/prov#value | - This includes the cases where the taxpayer fails to: 1-submit the annual return or the accompanying documents within the periods specified in Articles 14 to 16 of this law; 2-keep the books or registers provided for in Article 18 of this law, or where these books or registers are inaccurate or irregular; 3- provide the information, clarifications, books, registers or other documents required by th
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