Article 24 - Value of Supply of Goods and Services

A. Consideration shall not include amounts paid to the Taxable Person by the Customer as a deposit, if the following conditions are met:

1. Such amounts are refundable in nature.
2. They do not represent a payment on account.

B. The Market Value shall be determined in accordance with the fair price tradeable in the market between two independent parties under similar circumstances at the same date as the date of the Supply and in accordance with the following free competition conditions:

1. Neither the Supplier nor the Customer is subject to any kind of commercial pressure;
2. Both the Supplier and the Customer independently work to achieve what is in their best interest;
3. The transaction is made within a reasonable period of time.

C. Where the Market Value cannot be determined in accordance with Paragraph B of this Article, the Bureau shall determine the Market Value in accordance with the mechanism it adopts.