Article 106 - Calculation of deadlines

A. The Taxable Person shall submit Tax Returns and pay the Tax due to the Bureau, carry out the applications and Tax procedures within the legal deadlines specified in the Law and these Regulations.

B. When calculating deadlines, the date of the notification shall not form part of the period used to compute the specified deadline.

C. If the last day of the deadline falls on an official holiday, the deadline shall be extended to the next working day.

D. The Gregorian Calendar shall be the calendar used in all dates stipulated in the Law and these Regulations.

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