The Ministry of Finance issued two statements in which it stated the obligations and deadlines: The first: related to extending the deadline specified in Law No. 330/2024 for revaluing inventory and revaluing fixed assets. In it, I alerted income tax taxpayers who are entitled to conduct a re-evaluation of their inventory and fixed assets, that they can benefit from the provisions of Article 40 of the General Budget Law for the year 2026 to re-evaluate their inventory and fixed assets for the years 2023 and 2024, within a period ending on 5/10/2026 inclusive, and taxpayers who have previously carried out the evaluation process for their inventory or fixed assets for either year can also 2023 and 2024, they may amend this process, if the tax department in which their assignment center is located has not audited it, provided that they adhere to the provisions contained in Law No. 330 dated 12/4/2024 and the provisions contained in Resolutions 339/1, 340/1, and 715/1. It stated that taxpayers who benefit from the provisions of Article 40 of the General Budget Law for the year 2026 must adhere to the following: – Amending the declaration for the year in which they revalued their inventory or fixed assets, if they had submitted that declaration, within the period referred to above, without incurring fines. - Submitting the declaration for the year in which they revalued their inventory or fixed assets, if they had not submitted that declaration, within the period referred to above, provided that they pay the fines due as a result of the delay in submitting the declaration and paying the resulting tax in accordance with the provisions of the Tax Procedures Law. The second: relates to specifying the one-month period stipulated in Articles 30, 35, 39 and 59 of the Value Added Tax Law and its amendments, which include: Pursuant to the provisions of Articles 30, 35, 39, and 59 of Law No. 379 dated 12/14/2001 (Value Added Tax) and its amendments, which stipulate the deadlines for submitting permits, paying the tax, requests to recover the balance of the excess deductible tax, and requests for refunds, Pursuant to the provisions of Articles 31, 32, and 51 of Law No. 40 issued on 02/10/2026 (General Budget Law for the year 2026), which amended the deadlines for submitting periodic permits, paying tax, requests to recover the surplus balance of the deductible tax, and requests for refunds, so that they became one month instead of twenty days, The Ministry of Finance informs all taxpayers that the one-month deadline mentioned in Articles 30, 35, 39, and 59 of Law No. 379 of 12/14/2001 (Value Added Tax), in accordance with the amendments referred to above, has now expired at the end of the month following the end of each tax period related to submitting permits, paying tax, and submitting refund requests.