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July 17, 2026
Article 7 empowers the Chairman of the Tax Authority to intervene when a taxable entity lacks a designated Principal Officer as defined in Article 6. In such instances, the Chairman may officially designate any person connected with the business to serve as the Principal Officer for the purposes of the Law. This designation must be formally notified to the taxpayer. This provision ensures that no business can avoid its statutory tax obligations or communication requirements with the Authority due to the absence of a naturally occurring or formally appointed responsible officer.
Article 7
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