What happens if the tax paid by the taxable person exceeds the payable tax according to the provisions of this Decree-Law, excluding the case mentioned in paragraph (a) of Clause (1) of this Article?
If the tax paid by the taxable person exceeds the payable tax as per the provisions of the Decree-Law, except for the situation described in paragraph (a) of Clause (1) of this Article, certain actions will be taken.