Article 58 outlines the provision for altering a Tax Period, providing flexibility beyond the standard definitions in Article 57. A Taxable Person can request a change to its tax cycle by submitting an application to the Federal Tax Authority (FTA). The application can seek to change the start and end dates of the existing Tax Period or to adopt an entirely different Tax Period. The approval of any such change is not automatic and is subject to the specific conditions that will be established and set by the Authority to ensure proper tax administration.