1.The Taxable Person shall, upon the payment of any amount to FTA, determine the type of Tax and the Tax Period related to such amount, and FTA shall allocate the paid amount accordingly. 2.When the Taxable Person pays any amount without determining the type of Tax or Tax Period, FTA may allocate the amount or a part thereof for the payment of any Tax or amounts owed by the Taxable Person, as defined by the Executive Regulations. 3. If the Taxable Person pays an amount greater than the Payable Tax amount or has a credit balance with the Authority, the latter may allocate such amount or balance for the payment of any Tax or other amounts owed by the Taxable Person to the Authority, within a period not exceeding five (5) years from the end of the relevant Tax Period referred to in Clause (2) of Article (38) of this Decree-Law, as defined by the Executive Regulations. 4.If the Taxable Person pays an amount less than the Payable Tax amount, the provisions set out in Chapter Four of Part Three and Chapter Two of Part Five hereof shall apply.
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