ON GUIDELINES FOR THE IMPLEMENTATION OF REGULATION OF THE DIRECTOR-GENERAL OF TAX NUMBER PER-18/PJ/2017 ON PROCEDURES FOR THE EXAMINATION OF PROOF OF FULFILLMENT OF THE OBLIGATION TO DEPOSIT INCOME TAX ON INCOME FROM THE TRANSFER OF RIGHTS TO LAND AND/OR BUILDINGS, AND BINDING AGREEMENTS FOR SALE AND PURCHASE OF LAND AND/OR BUILDINGS AND THEIR AMENDMENTS