A Registrant may set off Tax paid on an Excise Good used to produce another taxable Excise Good by deducting it from Tax declared for the period in which Tax became due on the produced good. The return must include: 1. A copy of the purchase invoice for the input Excise Good. 2. Evidence that its supplier paid Tax on it. 3. Evidence that the good for which the set-off is claimed was used to produce the other Excise Good. 4. Any other documents specified by the Authority.
Interpretation and application must be checked against the official Arabic text and the current version.