What happens if the supply is taxable and the Recipient of Goods or Recipient of Services cannot recover the full Tax to be levied on the supply as an Input Tax?
If the supply is taxable and the Recipient of Goods or Recipient of Services is not entitled to recover the full Tax to be levied on such supply as an Input Tax, it would result in a deemed supply with the value equal to the total cost incurred by the taxable person to make such deemed supply of goods or services, as stated in Article (37) of the Decree-Law.