Article 69 specifies the effective date of the Corporate Tax Law's application to businesses. It clearly states that the provisions of the Decree-Law shall apply to Tax Periods that commence on or after 1 June 2023. This is the critical implementation date for businesses. For a company with a calendar financial year from January to December, the law would first apply from 1 January 2024. For a company whose financial year starts on 1 April, the law would apply from 1 April 2024. It links the law's applicability directly to a business's financial year.