In accordance with rules and regulations set forth in the Executive Regulations, the registrant shall regularly pay the tax to the Department with the monthly return at the date stipulated in article (16) of this Law. Tax on imported goods shall be paid at release thereof from Customs and according to procedures followed at payment of Customs duties, such goods shall NOT be finally released before payment of the whole tax dues. In case of non-payment of Tax at due date(s), the Additional Tax shall be due and collected with the tax under the same rules and regulations .

For the services of continuous nature stipulated in the Executive Regulations, issuance of invoice by the supplier of service shall be deemed the taxable act according to the provisions of this Law .

Tax and other amounts due to the Department according to this Law shall be granted a lien on all the property of debtors or taxable persons charged with collecting and remitting such tax and amounts to the Department by virtue of the Law. Said tax-dues shall be preferential over all other debts with the exception of juridical expenses.