Value-Added Tax Law — Article 4 — Article (4) Responsibility for the Tax
Part Two: Scope of the Tax and Rate of the Tax
The responsibility for the levied tax shall fall on the following:
1. The taxable person that makes any supply set forth in Clause (1) of Article (2) of this Decree-Law;
2. The importer of relevant goods;
3. The registrant acquiring goods in accordance with the provisions of Clause (3) of Article (48) hereof.
Interpretation and application must be checked against the official text and current version.
