Article 85 provides the closing provisions for the Decree-Law, establishing its implementation timeline. It mandates that the law must first be published in the Official Gazette, which is the formal procedure for its enactment. Following publication, the article specifies a clear and definitive effective date, stating that the Decree-Law shall come into force from 1 January 2018. This provision ensures legal certainty for all taxpayers, including foreign corporate bodies, by setting a precise commencement date for the application of the new tax rules, impacting financial reporting and compliance obligations for the subsequent tax periods.