For the purpose of determining whether a person exceeds the Mandatory Registration Threshold and the Voluntary Registration Threshold, the total value of the following shall be calculated: 1. The value of taxable goods and services. 2. The value of relevant goods and relevant services received by the person if not calculated under Clause (1) of this Article. 3. The value of the whole or relevant part of taxable supplies belonging to such person if he acquires, in whole or in part, a business of a person who has made such supplies. 4. The value of taxable supplies made by related parties according to the cases defined by the Executive Regulations of this Decree-Law.
Interpretation and application must be checked against the official text and current version.