Article 50 - Additional Current Tax

For the purposes of Paragraph D of Article 9 of the Law, where, a re-computation of the Effective Tax Rate and Tax is made for a prior Fiscal Year in accordance with Article 17, Paragraph I of Article 33 and Article 36 of these Regulations, the re-computation shall be made in accordance with the rules set out in Articles 8, 9 and 10 of the Law.

For the purposes of Paragraph D of Article 9 of the Law, any amount of incremental Tax arising from a re-computation under Paragraph A of this Article shall constitute Additional Current Tax for the current Fiscal Year.