Cabinet Decision No. 39 of 2019, Article 44, defines tax payment timelines. Taxes based on returns are payable on the day of submission. For amended or estimated assessments, payment is due within 30 days of the appeal period ending if no appeal is filed. If an appeal is filed, taxes and penalties are payable within 30 days of receiving the Authority's decision. If the Authority remains silent for 60 days on an appeal, payment is due within 30 days after that period ends. This ensures clear deadlines for revenue collection.