Article 44

The taxpayer pays the tax due based on the tax return on the same day it is submitted.

The tax due based on a tax assessment decision and any related financial penalties are payable. If the Authority issues an assessment by amendment or estimation and the appeal period stipulated in Article 17 of the Law expires without an appeal being filed, the taxpayer is obligated to pay the tax and related financial penalties within (30) thirty days from the end of the appeal period referred to.

If the Authority issues a tax assessment decision by amendment or estimation, and the taxpayer objects within the period stipulated in Article 17 of the Law and a decision is made on the appeal, the due tax based on the Authority's decision on the appeal and any related financial penalties are payable within (30) thirty days from the date the taxpayer is notified of the Authority's decision on the appeal.

If the taxpayer objects to a tax assessment decision by amendment or estimation, and the Authority does not respond to the appeal within the (60) sixty days stipulated in Article 18 of the Law, the tax due based on the tax assessment decision and any related financial penalties are payable within (30) thirty days from the end of the (60) sixty days referred to.