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August 14, 2026

SECTION 3 - TAX OBLIGATIONS

Chapter 1 - Registration and Notification

Article 28

Taxpayers who have disposed of or ceased their activity, in whole or in part, must notify the Authority using the form prepared by the Authority for this purpose within thirty (30) days following the date of disposal or cessation.

The taxpayer is exempt from the notification requirement if they submit a tax return for income and capital gains within the mentioned period.