12. A proposed regulation may be made or approved at the expiry of a shorter period than the period applicable to it, or without having been published, if the authority making or approving it is of the opinion that a reason provided for in the Act under which the proposed regulation may be made or approved, or one of the following circumstances, warrants it:(1) the urgency of the situation requires it;
(2) the proposed regulation is designed to establish, amend or repeal norms of a fiscal nature.