Article 46 reinforces the consistency required between financial reporting and tax reporting. It stipulates that the basis adopted for determining a taxpayer's taxable income for any tax year must be the same as the basis used to prepare their financial accounts for that year, as governed by Article 12. This alignment ensures that the tax return is a true reflection of the entity's underlying financial statements (typically the accrual basis) and simplifies the audit process by having a unified accounting foundation for both purposes.