A. Tax shall be calculated for Supplies between Related Persons on the basis of Market Value where both of the following apply:
1. If the value of the Supply is lower than the Market Value.
2. If the Customer is not entitled to deduct the Input Tax in full.
B. The Bureau shall be entitled to request evidence from any of the Related Persons to ensure that the calculation of Tax has been based on the Market Value of the Goods and Services.
C. If the evidence referred to in the preceding paragraph is not provided to the Bureau within thirty days from the date of its request, or if the Bureau finds that the Related Persons used a value lower than the Market Value, then the Bureau shall have the right to replace the value used with the Market Value and shall calculate the Tax on this basis.
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