Article 43 - Levying the Tax based on the Profit Margin

The registrant may, in any specific tax period, calculate and charge the tax on the basis of the profit margin earned on the taxable supplies determined in the Executive Regulations of this Decree-Law and not on the basis of the value of such supplies, and shall notify the Authority thereof.

The Executive Regulations of this Decree-Law shall establish the conditions to be met for the application of the provisions of this Article.