What happens if the tax paid by the taxpayer to the Authority is more than the payable tax according to the provisions of this Decree-Law, with the exception of the case mentioned in paragraph (a) of Clause (1) of this Article?
The excess tax paid by the taxpayer will be considered and dealt with in accordance with the regulations outlined in the mentioned Decree-Law, except for the situation described in paragraph (a) of Clause (1) of this Article.