Article 2 of Decree-Law No. 157 of 2024 provides a transitional relief measure for Multinational Entities (MNEs) subject to the accompanying law. It grants these MNEs a nine-month grace period, commencing from the effective date of the decree-law, to complete their registration with the Tax Department. Crucially, MNEs that apply for registration within this nine-month window will be exempt from the administrative fine that would otherwise be imposed under item 1 of Article 34 of the same law. This provision is designed to facilitate a smooth transition and encourage timely compliance without immediate financial penalty.