Recovery of Tax by Government Entities and Charities – Article 57 – VAT Decree Law

Article 57 – Recovery of Tax by Government Entities and Charities

1. Without prejudice to the general provisions of Input Tax recovery, Government Entities and Charities entitled to recover the full amount of Input Tax shall be determined in a Cabinet Decision issued upon the recommendation of the Minister, according to the following:
   1. Input Tax paid by the Government Entity for the purposes of its Sovereign Activities.
   2. Input Tax paid by the Charity for the purposes of its Relevant Charitable Activity.
2. As an exception to the provisions of Clause 1 of this Article, the following shall be excluded from recovery:
   1. Tax excluded from recovery as specified in the Executive Regulation of this Decree-Law.
   2. Tax paid for Goods and Services used to perform Exempt Supplies.