Article 4 - Responsibility for Tax

Article (4) - Responsibility for Tax

The Tax imposed shall be the responsibility of the following:
1. A Taxable Person who makes any supply stipulated in Clause (1) of Article (2) of this Decree Law.
2. The Importer of Concerned Goods.
3. The Registrant who acquires Goods as stated in Clause (3) of Article (48) of this Decree-Law.