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Where a municipality finds that the calculation of income on which the income tax of a person liable for municipal inhabitant tax of that municipality was based is grossly inappropriate throughout that municipality, it may, notwithstanding the preceding Article, consult with the Minister for Internal Affairs and Communications and, with the Minister's consent, calculate the income of each person liable for tax on its own in accordance with the method of calculating income prescribed in the Income Tax Act and other laws and regulations relating to income tax, except where this Act or a Cabinet Order under this Act provides otherwise, and impose municipal inhabitant tax on the basis of that calculation.
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