Article 27 – Price Excluding Tax
1. In the case of a Taxable Supply, the published prices shall be inclusive of Tax.
2. As an exception to Clause 1 above, the Taxable Person may declare prices as being exclusive of Tax in the following cases:
a. The supply of Goods or Services for Export.
b. Where the customer is a Registrant.
3. Where the declaration of prices as being exclusive of Tax applies according to Clause 2 of this Article, the price should be clearly identified as being exclusive of Tax.
4. As an exception of Clause 1 above, the Taxable Person shall declare the price as being exclusive of Tax in the following cases:
a. The supply of Concerned Goods or Concerned Services, which is subject to Clause 1 of Article 48 of the Decree-Law.
b. The supply of Goods subject to Tax in accordance with Clause 3 of Article 48 of the Decree-Law.