GTL Summary:

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 60
Country: 🏳️ GCC
Location: Chapter 10 - Obligations &rsaquo; Part 4 - Tax Period and Tax Returns
Order: 60
Last updated at: 2025-11-04 11:19:40 UTC

Chapter 10 - Obligations

Part 4 - Tax Period and Tax Returns

Article 60 - Tax Period

Each Member State must determine its own tax period or periods, and provided that no tax period shall be less than one month.

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