The Executive Regulations of this Decree-Law shall specify the method in which the refundable input tax is calculated, if the input tax is paid for goods or services during a specific tax period to make supplies that give the right to refund pursuant to the provisions of Article (54) and other supplies that do not give the right to refund, or for activities performed not in the course of practicing the business.
Interpretation and application must be checked against the official text and current version.