Article 74 outlines the procedures for handling excess recoverable tax. A taxable person is entitled to apply for a refund if their recoverable input tax exceeds the output tax for a tax period, or if tax paid to the Authority is more than the tax payable. This process is subject to the Tax Procedures Law and its Executive Regulation. The Authority must first offset any excess tax against outstanding payable tax or administrative penalties. If no refund is requested post-offsetting, the excess is carried forward to subsequent tax periods for a maximum of five years, after which the right to claim it lapses.