Article 76 bis 7 places the burden of proof squarely on the taxpayer for Islamic financial matters. When submitting returns or during disputes, the taxpayer must prove that the transaction complies with Sharia, does not implicitly involve conventional financing, and was conducted by a properly licensed entity. They must also prove that asset disposals or leases were performed solely for Sharia compliance and that income/expenses claimed were truly 'in lieu of interest'. This ensures that the special tax treatments in Chapter 2 bis are only granted to legitimate, verified Islamic financial activities.