Article 60 of the GCC Common VAT Agreement outlines the framework for establishing a Tax Period. It grants each individual Member State the authority to determine the specific duration of its tax period or periods for VAT compliance purposes. This allows for flexibility in aligning tax administration with local economic and business practices. The Article imposes a single, crucial constraint: the duration of any tax period set by a Member State cannot be less than one calendar month. This provision ensures a standardised minimum frequency for VAT reporting and payment obligations across the entire GCC region, promoting administrative consistency for taxable persons.