Article 9 - Determination of Payable Tax

The Taxable Person shall, when paying any amount to the Authority, specify the type of Tax and the relevant Tax Period to which the amount relates and the Authority shall allocate the amount paid accordingly.

When a Taxable Person makes any payment without specifying the type of Tax or the Tax Period, the Authority shall have the right to allocate the full amount or part thereof for settlement of Tax or amounts due, as specified in the Executive Regulations .

If the Taxable Person pays an amount greater than the value of the Payable Tax, or has a credit with the Authority, the Authority may allocate the amount or credit to settle any Tax or amounts due, as specified in the Executive Regulations .

If the Taxable Person pays an amount less than the value of the Payable Tax, the provisions of Chapter 4 of Part Three and Chapter 2 of Part Five of this Decree-Law shall apply.