This legal provision, Article 63 of a Resolution, clarifies the procedure for managing tax periods when a registrant loses capacity. It mandates that the current tax period concludes on the day before incapacitation occurs. A new tax period commences on the day of incapacitation, registered in the name of the legal representative. The text defines an incapacitated person as a registrant who dies, is liquidated, enters receivership, or becomes bankrupt. For all VAT purposes under the Decree-Law and this Resolution, the legal representative is treated as the registrant throughout the period of incapacitation.