Executive Rule No. 52 establishes the methodology for calculating delay penalties on revenues not accounted for by an Incorporated Body. The rule stipulates that a fine of 1% of the tax on unreported revenues is charged, calculated from the tax declaration's due date until the assessment letter is issued. It also specifies procedures for entities whose profits emerge after final assessments reduce or cancel previously carried-forward losses, mandating tax settlement within 30 days to avoid further penalties. Exceptional cases require separate consultation with the Tax Department.