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May 15, 2026

Ministerial Decision No. 29 of 2008 issues the Executive Bylaws, outlining procedural and administrative rules for tax compliance. This Decision covers Articles 1 to 48 of the Executive Bylaws. It details key obligations, such as the methods for tax payment specified in Article 28, which permits payment as a single deposit or in four equal instalments in line with the Tax Declaration. The bylaws also define payment responsibilities for incorporated bodies that are granted an extension for submitting their declarations. The framework is designed to ensure systematic tax collection and administration as per the governing Decree.

Chapter 8 : Tax Collection

Article 28

Taxpayer shall pay the tax due in accordance with the Tax Declaration as one deposit or four (4) equal installments, according to Article 8 from the Decree.

In case where Tax Administration agrees to grant the incorporated body an extended period for submitting Tax Declaration, the body incorporated is committed to pay the taxable instalment until the date of submitting as one deposit.