A. For a Deemed Supply of Goods, the purchase price shall be the basis for imposing the Tax. If the purchase price is not known, the total actual cost as at the date of the Supply shall be used.
B. For a Deemed Supply of Services, the total actual cost incurred by the Taxable Person shall be used as the basis for imposing Tax on the provision of such Services.
C. Where the purchase price or the total actual cost as stipulated in Paragraphs A and B of this Article cannot be determined, Tax will be imposed on the basis of the fair Market Value of the Goods or Services.
D. The value of a Deemed Supply where the Economic Activity ceases shall be the fair Market Value of the Goods held by the Taxable Person at the date of his deregistration.
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