A Registrant may recover Recoverable Tax incurred before Tax Registration on the Tax Return submitted for the first Tax Period following Tax Registration, which has been paid for any of the following:
a. Supply of Goods and Services made to him prior to the date of Tax Registration.
b. Import of Goods by him prior to the date of Tax Registration.
As an exception to the provisions of Clause (1) of this Article, Input Tax may not be recovered in any of the following instances:
Azmi A. Elgabour / Global Tax Practitioner , Tax Agent / +971 / 501235918
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