1. The Tax Period shall be the calendar month.
2. Upon the Registration of a Taxable Person, the Authority may direct that the first Tax Period be longer than the Tax Period specified in Clause (1) of this Article.
3. As an exception to Clause (1) of this Article, the Authority may direct a Taxable Person to submit Tax Returns by reference to a longer period than aforesaid, or approve his request to do so.
4. A request under Clause (3) of this Article should be made in such a form and manner as directed by the Authority.