Article 109 - Transitional Tax Periods

Notwithstanding Paragraph A of Article 48 of these Regulations, for the first year, which shall commence on 1 January 2019 and end on 31 December 2019, transitional Tax Periods shall be calculated, in order to apply the provisions of the Law, as follows:

A. For Taxable Persons whose registration takes effect on the date the Law comes into force, and whose value of annual Supplies exceeds five million Dinars, all Tax Periods for the year beginning 1 January 2019 shall be on a quarterly calendar basis.

B. For Taxable Persons whose registration takes effect on the date the Law comes into force, and whose value of annual Supplies is not less than the Voluntary Registration Threshold, but does not exceed five million Dinars, the Tax Periods shall be as follows:

1. 1 January 2019 to 30 June 2019
2. 1 July 2019 to 30 September 2019
3. 1 October 2019 to 31 December 2019

C. For Taxable Persons whose registration takes effect after the Law comes into force but before 1 July 2019, the first Tax Period shall commence on the effective date of their registration and shall end on 30 June 2019, regardless of the value of their annual Supplies. The subsequent Tax Periods for such Persons during the year 2019 shall be:

1. 1 July 2019 to 30 September 2019
2. 1 October 2019 to 31 December 2019

D. For Taxable Persons whose registration takes effect on or after 1 July 2019, but before 1 October 2019, the first Tax Period shall commence on the effective date of their registration and shall end on 30 September 2019, regardless of the value of their annual Supplies. The subsequent Tax Period for such Persons during the year 2019 shall be on 1 October 2019 to 31 December of the same year.

E. For Taxable Persons whose registration takes effect on or after 1 October 2019 but before 31 December 2019, the first Tax Period shall commence on the date of their registration and shall end on 31 December 2019, regardless of the value of their annual Supplies.