How is a person treated if they meet the criteria outlined in paragraphs (a), (b), (c), and (d) of Clause 1 of this Article and are a Taxable Person in relation to any Business or Business Activity under Articles 5, 6, 7, or 8 of this Decree-Law?
Such a person shall be treated as an Exempt Person for the purposes of Articles 26, 27, 38, and 40 of this Decree-Law.