The Regulations shall determine the following:
1. The contents and form of Tax Invoices, and the time periods for the issuance thereof.
2. The terms and conditions required for the issuance of summarised or simplified Tax Invoices.
3. The terms and conditions for exempting a Taxable Person from the issuance of Tax Invoices for Exempt Supplies.
4. The conditions and procedures for accepting forms of invoices.
5. The conditions required for approving a Taxable Person's engagement of others to issue Tax Invoices on the Taxable Person's behalf.
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