| Article 1 – Definitions |
| Article 2 – Objectives of this Decree-Law |
| Article 3 – Scope of Application of this Decree-Law |
| Article 4 – Record Keeping |
| Article 5 – Language |
| Article 6 – Tax Registration, Deregistration and Amendment of Registration Data |
| Article 7 – The Legal Representative |
| Article 8 – Tax Return Preparation and Submission |
| Article 9 – Determination of Payable Tax |
| Article 10 |
| Article 11 – Methods of Notification |
| Article 12 – Registration of Tax Agent |
| Article 13 – Conditions of Registration of the Tax Agent, Suspension of Registration and Deregistration |
| Article 14 – Appointment of the Tax Agent |
| Article 15 – Person’s Records with the Tax Agent |
| Article 16 – The Right of the Authority to Perform a Tax Audit |
| Article 17 – The Right of the Authority to Obtain the Original Records or Copies Thereof During the Tax Audit |
| Article 18 – Timing of the Tax Audit |
| Article 19 – New Information Surfacing after the Tax Audit |
| Article 20 – Cooperation during the Tax Audit |
| Article 21 – The Rights of Persons subject to Tax Audit |
| Article 22 – Notification of the Tax Audit Results |
| Article 23 – Tax Assessment |
| Article 24 – Administrative Penalties Assessment |
| Article 25 – Tax Crimes and their Penalties |
