Article 15 - Vouchers

A. For single-purpose Vouchers which can be exchanged for Goods or Services subject to the same Tax rate, the date of Supply of the Voucher is its issue date. Tax shall be due based on the Consideration paid for the Voucher at the date of Supplying the Voucher.

B. Tax is due on multi-purpose Vouchers at the date of Supplying the Goods or Services which are exchanged for the Voucher on the basis of the value of the Consideration paid for the Voucher, or the face value of the Voucher where the value of the Goods or Services is not specified.