Article 71 of Decree No. 3 of 1955 addresses the duration of the tax period for taxable persons in UAE. The article delegates the specific definition of this period to the Executive Regulation of the Decree-Law. It mandates that these regulations will specify the precise timeframe for which a Taxable Person must calculate and settle their tax obligations. Furthermore, Article 71 grants the Tax Authority the power to alter a taxpayer's designated Tax Period. However, this authority is strictly limited to exceptional circumstances, which must also be clearly defined and outlined within the same Executive Regulation.