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May 15, 2026

Title 2 - Tax Obligations

Chapter 2 - Tax Registration

Article 7 - The Legal Representative

A Legal Representative shall do the following:

  1. Inform the Authority within (20) twenty Business Days from the date of the appointment, according to the procedures specified in the Executive Regulations.

  2. Submit the Tax Returns to the Authority on behalf of the Taxable Person.

  3. Adhere to any requirements imposed by this Decree-Law and the Tax Law, as applicable.