Base Corporate Tax Law — Article 58 — Article (58) Change of Tax Period
Chapter Seventeen: Tax Returns and Clarifications
Notwithstanding Article (57) of this Decree-Law, a Taxable Person can make an application to the Authority to change the start and end date of its Tax Period, or use a different Tax Period, subject to the conditions to be set by the Authority.
Interpretation and application must be checked against the official text and current version.
