Article 107 - Supplies subject to Tax after the Law comes into force

A. Tax shall be due on the Supply of Goods and Services and on the import of Goods from the date the Law comes into force.

B. For the purposes of applying Article 75 of the Law, the date of Supply shall be regarded to be on or after the date the Law comes into force where any of the following cases occurs on or after the date the Law comes into force:

1. The start of the transport of Goods, if such transport is not under the Supplier's supervision.
2. The Goods are placed at the disposal of the Customer.
3. The completion of the installation or assembly of Goods, for Supplies inclusive of installation or the assembly.
4. The completion of a Service.