Value-Added Tax Law — Article 71 — Article (71) Duration of the Tax Period
Part Eight: Tax Period, Tax Returns, Tax Payment and Refund of Tax · Chapter One: Tax Period
The Executive Regulations of this Decree-Law shall determine the tax period for which the taxable person shall calculate and pay the tax and the exceptional cases in which the Authority may amend the tax period.
Interpretation and application must be checked against the official text and current version.
