Every tax payer should register at the office of Directorate of General of Taxes to obtain a Taxpayer Identification Number, which will be unique to him/ her.
Taxable period is equal to one calendar month or any other period that does not exceed three calendar months as stipulated in a decree by the Minister of Finance.
Taxable Year is a calendar year unless the taxpayer adopts an accounting year, which is different from the calendar year.
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