Article 49.

The collection of the tax shall take place once per quarter, specifically:

1

in the course of the months of April and May for the first quarter;

2

in the course of the months of July and August for the second quarter;

3

in the course of the months of October and November for the third quarter;

4

in the course of the months of January and February of the next year for the fourth quarter.

The Government of Flanders shall lay down the more specific rules concerning the collection of the tax.

The Government of Flanders shall appoint the officials and contract staff of OVAM who will be charged with the collection and the recovery of the tax and the control of compliance with the obligations relating to the tax, and it shall determine the more specific rules with respect to their competences.