Article 44 - Time Limit for Tax Obligations

Article (44)

Time Limit for Tax Obligations

In case a period of time is not specified for the performance of any obligations or any other procedure in this Law or the Tax Law, the Authority shall grant the Taxable Person a period commensurate with the nature of the obligation or procedure of not less than five business days and not more than 40 business days from the date of the event giving rise to obligation or the conduct of the procedure.
 

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