Article 93 - Transition Year at the Time of Entry Into Force of the Law

For the purposes of implementing the provisions of the Law and these Regulations, the Transition Year at the time of Entry into Force of the Law shall be the first Fiscal Year that begins on or after the date the Law enters into force.

For purposes of applying Article 44 of the Law and without prejudice to Article 84 of these Regulations, obligations shall be established in accordance with the provisions of the Law and these Regulations for entities at the beginning of the Transition Year at the time of Entry into Force of the Law.