Article 38 outlines the procedure for a Taxpayer to apply for a refund of a credit balance that exceeds their Payable Tax and Administrative Penalties. The application must generally be submitted within five years from the end of the relevant Tax Period. The start date for this period varies depending on whether the credit arose from an excess payment, a submitted Tax Return/Voluntary Disclosure, or other circumstances. The Article specifies exceptions, granting a one-year or 90-day extension if the credit arises near or after the five-year deadline. The Authority reviews all applications, and failure to meet these deadlines results in the right to claim a refund lapsing.