Article 22 -

The Regulations shall determine the following:

1. The terms and conditions for deduction of Tax, the methods for calculating the rate of deduction, and the conditions for considering the value of the non-deductible Input Tax as zero.

2. The Input Tax incurred for non- Economic Activity purposes.

3. The terms and conditions required for a Taxable Person to evidence loss, damage or theft of Goods.

4. The period of time for which a Taxable Person is entitled to deduct Input Tax for Services received by the Taxable Person prior to the registration date.

5. The terms and conditions for deducting Input Tax on capital assets according to the net book value of the assets on the registration date.

6. The means of proof by which a Taxable Person evidences the value of the Tax due in the event that a Tax Invoice is not available or does not comply with the requirements stipulated in the Agreement, Law and the Regulations.