Corporate Tax due under this Decree by Law shall be paid in the following order: 1. By using the withholding tax credit at source attributable to the Taxable Person and determined pursuant to Article (46) of this Decree by Law. 2. Where a remaining amount of Corporate Tax due exists after applying Clause (1) of this Article, the foreign tax credit available to the Taxable Person and determined pursuant to Article (47) of this Decree by Law shall be used. 3. Where a remaining amount of Corporate Tax due exists after applying Clause (2) of this Article, any credits or other forms of incentives or facilities determined pursuant to a Cabinet Resolution issued upon the proposal of the Minister shall be used. 4. Where a remaining amount of Corporate Tax payable exists after applying Clause (3) of this Article, such amount shall be paid in accordance with Article (48) of this Decree by Law.
Interpretation and application must be checked against the official text and current version.