Article 28

Taxpayers who have disposed of or ceased their activity, in whole or in part, must notify the Authority using the form prepared by the Authority for this purpose within thirty (30) days following the date of disposal or cessation.

The taxpayer is exempt from the notification requirement if they submit a tax return for income and capital gains within the mentioned period.

Partial cessation of activity refers to the termination of one aspect of the taxpayer's activity or the closure of one or more branches through which this activity is conducted.

Total cessation includes the termination of all activities, including mergers and demergers.

If the cessation is due to the taxpayer's death, the heirs must notify the Authority within sixty (60) days from the date of death.

The liquidator must notify the Authority of their appointment and the completion of the liquidation within thirty (30) days from the date of appointment or the completion of the liquidation, as applicable.