This Article outlines the procedure for settling Due Tax and Administrative Penalties when a taxpayer is declared bankrupt. The appointed bankruptcy trustee is mandated to initiate communication with the Authority to ascertain the amount of Due Tax or to be informed of any intention to conduct a Tax Audit for specific periods. The Authority is required to respond within twenty business days of this notification. Crucially, the legislation grants the bankruptcy trustee the right to object or appeal against the Authority's tax estimate or proposed settlement. The Article delegates the specification of detailed procedures for communication, grievance, and settlement to the Executive Regulations.