Article 29 specifies the conditions under which a tax liability is considered final and binding. This finality occurs in eight distinct scenarios, including when the tax due matches the filed tax declaration, or when statutory deadlines for objection or appeal to the Tax Appeals Committee or courts have lapsed without action from the taxpayer. It also applies if an objection is refused, partially accepted, or a grievance is resolved without further appeal. A tax liability is also finalised upon reaching a settlement agreement as per executive regulations, or through a final court ruling. Significantly, the article grants the status of 'writs of execution' to tax declarations, assessment letters, and settlement minutes once the tax becomes final.