Article 48 of the Tax Procedures Law addresses situations where a time period for performing an obligation or procedure is not specified in the Decree-Law or the relevant Tax Law. In such cases, the Federal Tax Authority (FTA) is mandated to grant the Taxable Person a period appropriate to the nature of the task. This period must be a minimum of five Business Days and must not exceed forty Business Days, calculated from the date of the triggering event. The Authority also reserves the right to extend this timeframe. The article's title was amended by Federal Decree-Law No. 17 of 2024.