Article 9 stipulates the protocol for the allocation of tax payments. It obliges the Taxable Person to specify the tax type and relevant Tax Period for each payment made to the Authority. If a payment is made without such specification, the Authority is empowered to allocate the funds to settle any due tax or other amounts as detailed in the Executive Regulations. For overpayments or credit balances, an amendment effective 1 January 2026 allows the Authority to settle other liabilities within five years. In cases of underpayment, the provisions outlined in other specific chapters of this Decree-Law apply.