Article 32 - Adjustment to the Value of a Supply

A. The Taxable Person shall issue the necessary correction documents stipulated in Article 41 of the Law and deliver them to the Customer in any of the cases mentioned in Article 28 of the Law.

B. The Taxable Person shall adjust the Tax due for the Tax Period during which any of the cases stipulated in Article 28 of the Law occur.

C. If the conditions relating to Bad Debts are met, the Taxable Person may adjust the Tax due in accordance with Article 28 of the Law.

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