This is a key administrative article that sets the deadline for settling Corporate Tax liability. A Taxable Person is required to pay the Corporate Tax Payable for a given Tax Period within nine (9) months from the end of that period. This deadline aligns with the standard deadline for filing the annual Tax Return. The article also grants the Federal Tax Authority the discretion to determine a different payment date if necessary. This provision ensures a clear, predictable, and unified timeline for both filing and paying corporate tax, streamlining the compliance process.