Notwithstanding the provisions contained in Articles (5) and (6) of this Decree-Law, the following shall not be deemed as a supply: 1. Selling or issuing any Voucher, unless the received Consideration exceeds its declared cash value, as determined by the Executive Regulations of this Decree-Law; 2. Transferring Business or independent part thereof from a Person to a Taxable Person to continue such transferred Business; and 3. Any other supply identified by the Executive Regulations of this Decree-Law.
Interpretation and application must be checked against the official text and current version.