Cabinet Decision No. 39 of 2019 establishes that the accounting period is generally the 12-month tax year. Article 3 outlines specific procedures for activities starting mid-year, liquidations, and cessations. It permits taxpayers to request a different accounting period if they are part of a group or if the nature of their activity necessitates it. Requests must be submitted 30 days before the period ends, with an implicit rejection if the Authority does not respond within 60 days. It ensures continuity and clarity for taxpayers during mergers or acquisitions.