3- Other provisions. Provisions of the previous law relating to such matters as provisional payments of taxes, requirements for deducti-bility of costs and expenses, statute of limitations, etc., continue practically unchanged. However, the following changes should be noted: 1. The undesirable provision is included that enterprises must use uniform charts of accounts if established by the Treasury Department with approval of the appropriate Chamber of Commerce or Industry. 2. It is provided that taxpayers have the right to file amended tax returns within a period of two years of the date when the original return was filed, when refunds of taxes are claimed. Individuals: The new tax on individuals also does not classify income by schedules, although the great variety of rates, withholdings, payments of the tax, etc, based on the nature of the income, actually continues. In those cases, in which the individual obtains annual combined income from personal services or from capital investments in excess of US$12,000, he is subject to the "tax on combined income of individuals". An example of the calculation of the tax is presented in Exhibit E. The following points regarding taxes on the income of individuals are noteworthy: 1. When the income of an individual is derived exclusively from salary, the new tax is not greater than the former tax under Schedule IV plus the repealed 1% supplementary tax on salaries (see examples on page 32); in the case of individuals whose income is derived from professional services, however, there are significant increases in tax. 2. In determining combined taxable income small deductions for families are allowed. These deductions are nominal and apparently are only an adjustment factor to the rates. 3. Participation of employees in profits of enterprises is taxed as salaries and wages. 4. The gain on sale of real estate held by the taxpayer for. more than 10 years is not taxable (if the real estate has been held for less than. 10 years it is only partially taxable). 5. If the real, estate sold has been used as a residence by the taxpayer during the last two years and the proceeds of the sale are applied to the acquisition of another residence to be used by the taxpayer, there is absolutely no tax on the gain.