Article 18 of the Excise Tax Executive Regulation, issued by Cabinet Decision No. 37 of 2017, governs the Excise Tax Return. It requires a Taxable Person to submit the Tax Return through such means and procedures as are specified by the Authority. The Tax Return must be submitted to the Authority no later than the fifteenth day of the month following the end of the relevant Tax Period, which under Article 17 of this Decision is the Gregorian month, thereby setting the standard monthly excise filing deadline for every Registrant.