Filing of Returns, Payment and Refunds Article 293 With regard to the matters for the application of the provisions of Part II, Chapter V (Filing of Returns, Payment and Refunds for Residents) as applied mutatis mutandis pursuant to Article 166 (Mutatis Mutandis Application to Nonresidents) of the Act, the provisions of Part II, Chapter V (Filing of Returns, Payment and Refunds for Residents) apply mutatis mutandis.