Article 58 – Change of Tax Period ^[1]

 

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 conditions to be set by the Authority.

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[1]Conditions for Change in Tax Period for the Purposes of Federal Decree-Law No. 47 of 2022 on the