Article 71 imposes a temporal restriction on the general carry-forward of business losses under Article 69. Losses may not be carried forward for more than five years following the end of the tax year in which the loss was originally incurred. This 'five-year rule' encourages businesses to utilize their tax reliefs promptly and ensures that the Tax Authority does not have to track and verify decades-old losses. If a loss is not fully set off within this five-year window, any remaining balance expires and can no longer be deducted.