This Cabinet Decision establishes the Executive Regulations for Federal Decree-Law No. 8 of 2017 on Value Added Tax, providing detailed implementation rules. It clarifies key administrative and compliance procedures for taxpayers. Specifically, Article 62 of these regulations defines the duration of a tax period. It sets the standard tax period at three calendar months but grants the Federal Tax Authority discretionary power to assign a shorter or longer period. This may be done to reduce tax evasion risk, improve compliance monitoring, or ease the administrative burden on the Authority or the taxable person, thereby ensuring flexible and effective tax administration.