Article 59 of the VAT Implementing Regulations establishes the procedures for tax payment. It stipulates that VAT for a tax period is due by the last day of the following month, while payments for assessments are due by the date specified in the notification. Payments must be made to the Authority's designated bank account, including the Taxable Person's TIN and the relevant tax period. The Authority maintains a VAT account for each taxpayer, and payments are applied first to the specified period's balance, then to older penalties and outstanding debts. The Authority may offset VAT credits against other taxes due.