Article 158 grants taxpayers the right to a refund if they have overpaid their taxes for any year, as proven by a final assessment. However, before a refund is issued, the Authority is entitled to deduct any outstanding tax payable by that taxpayer for other tax years. To claim a refund, the taxpayer must submit an application within five years from the end of the year in which the right to the refund arose. If the application is not made within this five-year window, the right to the refund legally lapses, making it a 'use-it-or-lose-it' provision.