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May 15, 2026

Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws, providing a detailed procedural framework for tax administration and compliance. This Decision outlines the rules governing various aspects of tax management, including the process for tax collection as detailed in its provisions. Specifically, it addresses procedures for handling payments when a tax assessment exceeds the amount in a tax declaration. The Decision encompasses Articles 1 to 48 of the Executive Bylaws, setting forth comprehensive guidelines for taxpayers and the relevant authorities to ensure proper implementation of tax law, focusing on assessment and collection.

Chapter 8 : Tax Collection

Article 29

In the event a tax assessment – exceeding the tax determined on the basis of the Tax Declaration - is made within the next twelve months for taxable period, the excess amount shall be equally divided on the number of installments and that the amount related to the previous installments shall be settled in one payment within 30 days of the notice date of the assessment letter.