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Article 53
Any company or its shareholders applicable to the provisions of tax payable to government as provided in Chapter III of this Act shall produce those documents required by the Ministry of Finance; failure of or insufficiency in the documents shall be notified for a later submittal by the tax collection authorities; the further failure of the later submittal without justified cause will prevent the applicability of those provisions.
Article 54
This Act shall become effective from six months after the date of promulgation.