Article 48 – Period for Tax Obligations
In case a period of time is not specified for the performance of any obligations or other procedure in this Decree-Law or the Tax Law, the Authority shall grant the Taxable Person a period appropriate to the nature of the obligation or procedure of not less than (5) five Business Days and not exceeding (40) forty Business Days from the date of the event giving rise to the obligation or the conduct of the procedure, and the Authority may extend this period.