In accordance with the decision of the Parliament:

ARTICLE 1

If the amount of the tax payable to the State, or other than the tax collection law, is small, it shall not be charged and, if the payment has already been provided, it shall also be charged. (11.08.1978/6)

For the purposes of this Act, an outstanding fee shall be defined as State resources for the collection of land-based, land and forest improvement loans, as well as other comparable State resources in the provincial office or in the provincial government The fees payable by the tax collection office.

The total recovery of outstanding loans granted by the State, as well as the outstanding amounts outstanding, shall be valid for which it is provided separately, however, in such a way that, in the event of a total loan or compensation, With interest, the provisions of paragraph 1 shall apply.

ARTICLE 2 (5121963/532)

§ 2 has been repealed by L 5.12.1963/532 .

ARTICLE 3

When, as a result of a clerical error or a clerical error or other error, the amount of the State's revenue has been paid less or paid more than it should have been, and the difference is Small, it must be left without charge if the recovery was disproportionate to the work or costs. However, it is possible to take action if errors are disproportionately large or otherwise there is a particular cause for recovery.

For the purposes of this law, civil servants shall be understood to mean all persons performing the functions of the State.

§ 4

The tax, payment or other public claim referred to in this Act shall be deemed to be low if it is less than the amount fixed by the Ministry of Finance.

§ 5

Notwithstanding the provisions of this law, where the lower limit of the amount to be paid or the amount to be recovered is greater than that provided for in Article 4, this law shall be complied with.

ARTICLE 6

More detailed provisions on the implementation and application of this law will be provided by the Ministry of Finance, where appropriate.

The Ministry of Finance also has the power to stipulate that this law must be applied to other non-State taxes, payments and claims as mentioned above.