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May 15, 2026

This Article establishes a specific exception regarding the effective date for the Top-up Tax provisions. While the general Decree-Law enters into force according to Article 4, the Top-up Tax regulations, as specified in Clause 2 of Article 1 of this Decree-Law, will only take effect on a date determined by a Cabinet Decision. This decision, issued upon the suggestion of the Minister, must be published in the Official Gazette, separating the implementation timeline of the Top-up Tax from the rest of the amendment.

Article 3

[GTL Notes: Date of Entry into Force of the Top-Up Tax]

As an exception to the provisions of Article Four of this Decree-Law, the provisions of the Top-up Tax specified in Clause (2) of Article One of this Decree-Law shall come into effect as of the date specified in a decision issued by the Cabinet at the suggestion of the Minister, and such decision shall be published in the Official Gazette.