Article 63 – Tax Periods in the Case of Loss of Capacity
1. Where a Person becomes an incapacitated Person, his current Tax Period will end on the day before the Person became an incapacitated Person. A new Tax Period will commence on the day the Person became an incapacitated Person in the name of the Legal Representative.
2. For the purposes of Clause 1 of this Article, “incapacitated Person” means a Registrant who dies, goes into liquidation or receivership, becomes bankrupt, or incapacitated.
3. The Legal Representative will, for the purposes of the new Tax Period referred to in Clause 1 and subsequent Tax Periods, be treated as the Registrant himself for the purposes of the Decree-Law and this Decision for the period of incapacitation.