1. The Regulations shall determine the time periods, terms and conditions for the payment of Net Tax due by a Taxable Person.
2. The Authority may permit a Taxable Person to change his Tax Period pursuant to a request submitted to the Authority in accordance with the terms and conditions stipulated in the Regulations.
3. The Authority may, with a reasoned decision, obligate a Taxable Person to change his Tax Period.
4. The Authority must notify a Taxable Person of any change to his Tax Period in accordance with the time periods and means specified in the Regulations.
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