Without prejudice to Clause (2) of Article (62) of this Decree-Law, if the registrant issues a Tax Credit Note to correct output tax charged to the recipient of goods or recipient of services, the tax stated in the Tax Credit Note shall be considered as: 1. A reduction of the output tax for the registrant of this tax credit note. 2. A reduction of the Input Tax by the recipient of goods or recipient of services for the Tax Period during which the tax credit note was received.
Interpretation and application must be checked against the official text and current version.