Article 12 – Exceptions from Deemed Supply:
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If no Input Tax was recovered for the related Goods and Services.
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If the supply is an Exempt Supply.
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If the recovered Input Tax has been adjusted for the Goods and Services pursuant to the Capital Assets Scheme.
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If the value of the supply of the Goods, for each Recipient of Goods within a 12-month period, does not exceed the amount specified in the Executive Regulation of this Decree-Law, and the Goods were supplied as samples or commercial gifts.
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If the total Output Tax due for all the Deemed Supplies per Person for a 12-month period is less than the amount specified in the Executive Regulation of this Decree- Law.