A. Supplies of Goods provided without Consideration shall not be treated as Deemed Supplies if the Taxable Person Supplies free gifts or samples, provided that their Market Value does not exceed fifty Dinars exclusive of Tax, per recipient, during a year.
B. The threshold of annual Supplies of gifts, samples and Goods that a Taxable Person may provide without Consideration in accordance with Paragraph A of this Article is one thousand Dinars during the year.
C. Samples disposed of without Consideration must be a specimen of a product intended to promote the sale of the product and which allows the characteristics and quality of that product to be assessed without resulting in final consumption, except where the final consumption is essential to the promotion of such product.
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