Article 63 - Rules for Payment of Tax

A. A Taxable Person shall pay the Tax due for the Tax Period, at the latest, by the last day of the month following the end of that Tax Period.

B. Where the Taxable Person has not submitted his Tax Return or where his calculation of Tax proved to be incorrect, the Taxable Person shall pay the Tax, Tax differences and administrative fines due (if imposed) resulting from an assessment issued by the Bureau within a period of thirty days from the date of notifying the Taxable Person, or before the date specified in the assessment.

C. In accordance with the provisions of the Law relating to administrative fines and penalties, any Person who issues an invoice showing Tax due shall pay this amount to the Bureau, even if the transaction is not taxable or taxable at the zero rate or partially or fully exempted and incorrectly classified as a taxable transaction.

D. A Taxable Person shall pay the Tax due in accordance with the Reverse Charge Mechanism after declaring it on his Tax Return.