If the Taxable Person imports the relevant Goods or relevant Services for the purposes of the Business thereof, such Person shall be deemed to have made a taxable supply by himself and shall be responsible for all the Tax obligations and calculating the Due Tax thereon.

Notwithstanding the provisions of Clause (1) of this Article, in case that the final destination of the Goods when entering the State is another Applying State, the Taxable Person shall pay the Due Tax on Importation of relevant Goods according to the mechanism specified in the Executive Regulations of this Decree-Law.

If a Registrant makes a taxable supply in the State of any crude or refined oil, unprocessed or processed natural gas or [Pure] ^[G1] Hydrocarbons to another Registrant and the Recipient of Goods intends to either resell the purchased Goods as crude or refined oil, unprocessed or processed natural gas or [Pure] ^[G2] Hydrocarbons, or use the same to produce or distribute any type of energy, the following rules shall apply:

1. The Registrant making the supply shall not charge the Tax on the value of the supply of Goods stated in this Paragraph.

2. The Recipient of Goods shall calculate the Tax on the value of Goods supplied thereto and shall be responsible for all Tax obligations and calculating the due tax thereon.

The provisions of Clause (3) of this Article shall not apply to any of the following cases:

1. If the Recipient of such Goods fails, before the date of supply, to submit a written confirmation to the supplier that his acquisition of the Goods is for the purpose of resale [or to be used for producing and distributing any type of energy] ^[G3].

2. If the Recipient of such Goods fails, before the date of supply, to submit a written confirmation to the supplier that he is a Registrant and the supplier fails to verify the Tax Registration of the Recipient of such Goods by the means approved by the Authority, in accordance with the data contained in the confirmation.

3. If the taxable supply is zero-rated, in accordance with Clause (1) of Article 45 of this Decree-Law.

4. If the taxable supply includes a supply of Goods or Services other than the Goods set out in Clause (3) of this Article.

If the Recipient of any Goods of crude or refined oil, unprocessed or processed natural gas, or [Pure] ^[G4] Hydrocarbons confirms in writing to the supplier that he is a Registrant for the purposes of applying Clause (3) of this Article, the following shall apply:

1. The supplier shall not be responsible for calculating the tax related to the supply unless he knows or is supposed to know that the Recipient is not a Registrant on the date of supply.

2. The recipient shall be obligated to calculate the Due Tax for the supply.

If the supplier mentioned in Paragraph (a) of Clause (5) of this Article is supposed to know that the Recipient of Goods is not registered for tax purposes on the date of supply, the supplier and Recipient of Goods shall be jointly and severely liable for the Due Tax and relevant fines in relation to the supply.

The Executive Regulations of this Decree-Law shall determine the following:

1. Conditions and cases of applying the mechanism set out in^[G5] Clause (1) of this Article.

2. Additional duties related to record keeping for calculation of the Tax according to the mechanism set out in Clause (1) of this Article.

3. [The Cabinet may issue a resolution identifying other Goods or Services that are subject to the reverse charge mechanism, along with identifying terms and conditions related thereto.] ^[G6]