1. The Taxable Person may claim the unused amount of tax credits that may arise from the incentives or facilities prescribed pursuant to Paragraph (g) of Clause (2) of Article (20) and Clause (3) of Article (44) of this Decree by Law, in the cases and in accordance with the periods, controls, and procedures issued by a Cabinet Resolution upon the proposal of the Minister. 2. The Authority may withhold amounts from Corporate Tax revenues and Top-Up Tax revenues for the purposes of settling the amounts claimed pursuant to Clause (1) of this Article, based on a decision issued by the Board of Directors of the Authority.
Interpretation and application must be checked against the official text and current version.