Article 19, amended by Federal Decree-Law No. 19 of 2022 and Federal Decree-Law No. 7 of 2025, governs the payment of Tax. The Taxable Person must settle the Payable Tax within the period specified in the Executive Regulation and in accordance with the procedures specified by the Authority, the 2025 amendment having detached payment from the Tax Return date. A Person excepted from registration under clause 1 or 3 of Article 6 must settle the Due Tax when importing Excise Goods. Any Person who receives an amount as Tax or issues an invoice for Tax must settle it to the Authority.