Article 21 introduces a relief mechanism for small businesses. A resident Taxable Person may elect to be treated as having zero Taxable Income for a Tax Period if their revenue for that period and previous periods does not exceed a threshold set by the Minister. To qualify, the business must also meet any other conditions prescribed. If this relief is claimed, the business cannot benefit from other provisions such as exempt income, other reliefs, deductions, or tax loss relief for that period. The Federal Tax Authority reserves the right to verify compliance with the conditions.